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115 results for “house property”+ Section 7clear

Sorted by relevance

Mumbai5,260Delhi4,398Bangalore1,646Chennai1,303Kolkata827Karnataka778Jaipur631Hyderabad594Ahmedabad579Pune441Chandigarh346Surat320Indore223Telangana217Cochin184Rajkot137Amritsar135Visakhapatnam132Raipur115Nagpur112Lucknow112SC79Cuttack69Calcutta69Patna69Agra63Jodhpur40Guwahati35Dehradun25Varanasi25Rajasthan24Allahabad22Kerala22Jabalpur15Panaji9Orissa9Ranchi8Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN4Andhra Pradesh2Himachal Pradesh2Gauhati2H.L. DATTU S.A. BOBDE1J&K1D.K. JAIN JAGDISH SINGH KHEHAR1ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 26397Section 143(3)77Addition to Income65Disallowance38Section 271(1)(c)26Section 6825Depreciation23Section 1122Section 143(2)22

NILESH KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(5), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 116/RPR/2019[2013-14]Status: DisposedITAT Raipur18 Jul 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.116/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 Shri Nilesh Kumar Agrawal, Prop. M/S. Friends Construction, House No.107-108, Opp. Ravi Shankar, University Gate, Amanaka, Raipur (C.G.)-492 010 Pan : Afcpa2198G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri G. N Singh, DR
Section 143(2)Section 22Section 23(1)Section 23(1)(a)Section 80C

house property‟. 10. Before parting, for the sake of clarity, we may herein observe that vide the Finance Act, 2017 w.e.f 01.04.2018 the legislature had inserted Sec. 23(5) of the Act. As per the said statutory provision, where the property consisting of any building or land appurtenant thereto is held as stock-in-trade and the property

Showing 1–20 of 115 · Page 1 of 6

Section 153A21
Deduction19
Section 14717

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 32/RPR/2020[2015-16]Status: DisposedITAT Raipur22 Sept 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

For Appellant: Shri Amit M Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(3)Section 17Section 2(47)(v)Section 49Section 53ASection 54F

7. Adverting to the applicability of the provisions of section 2(47) (v) of the Act r.w.s 53A of the Transfer of the Property Act, 1882, it 10 DCIT-2(1) Vs. Radheshyam Agrawal was observed by the CIT(Appeals) that as the purchase transaction in the case of the present assessee was completed and the entire amount of purchase

CHHATTISGARH STATE WAREHOUSING CORPORATION, ,RAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, CIRCLE 1(3), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 68/RPR/2019[2014-15]Status: DisposedITAT Raipur22 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 68/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Chhattisgarh State Warehousing Corporation Head Office, Village-Jhanjh, Sector-24, Atal Nagar, Raipur (C.G.) Pan:Aaccc1774E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(3). Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(2)Section 143(3)Section 263

section 24 of Ware Corporation Act. The perusal of the same shows that the corporation is authorized to carryout the activity of providing warehousing facility on rent. However, it does not and cannot provide for the manner in which the income from this activity has to be taxed. That the domain of the Income Tax Act, 1961. Chhattisgarh State Warehousing

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

house to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

house to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

house to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

house to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

house to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

house to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers

SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

ITA 95/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C

Section 142A (7) provides that the AO "may" take into account the DVO's report in making assessment, after giving assessee an opportunity of being heard. Since discretion is given to AO, DVO's report is not binding on him. It was held in ACIT vs Mfar Hotels & Resorts (P.) Ltd. in ITA no. 66 & 67/Coch/2017 dated 13.03.2019, (para

SHREE KRISHNA BUILDERS,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

ITA 96/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C

Section 142A (7) provides that the AO "may" take into account the DVO's report in making assessment, after giving assessee an opportunity of being heard. Since discretion is given to AO, DVO's report is not binding on him. It was held in ACIT vs Mfar Hotels & Resorts (P.) Ltd. in ITA no. 66 & 67/Coch/2017 dated 13.03.2019, (para

RAIPUR REALTY PVT LTD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER WARD-3 (1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 241/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Oct 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.241/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Raipur Realty Pvt. Ltd. E-76, G.K. Chambers, Sector-2, Devendra Nagar, Raipur (C.G.) Pan: Aahcr0621C ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10(37)Section 143Section 263Section 96

7. The National Highways Act, 1956 (48 of 1956). 8. to 13. xxx xxx xxx” 12. As such, the RFCTLARR Act would not apply to the acquisition made under the Act of 1956. Section 105(3) of the RFCTLARR Act provided for issuing of notification to make 11 M/s. Raipur Realty Pvt. Ltd. Vs. ITO, Ward-3(1), Raipur

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 102/RPR/2022[2015-16]Status: DisposedITAT Raipur02 Nov 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

7. First, we are taking up the appeal of the assessee for A.Y. 2014-15 as a lead case, our decision in the lead case would be mutatis mutandis applicable in the other cases also. 8. At the outset, Learned AR of the assessee has submitted a written submission pertaining to all the assessment years, the same is extracted

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 103/RPR/2022[2016-17]Status: DisposedITAT Raipur02 Nov 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

7. First, we are taking up the appeal of the assessee for A.Y. 2014-15 as a lead case, our decision in the lead case would be mutatis mutandis applicable in the other cases also. 8. At the outset, Learned AR of the assessee has submitted a written submission pertaining to all the assessment years, the same is extracted

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 104/RPR/2022[2017-18]Status: DisposedITAT Raipur02 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

7. First, we are taking up the appeal of the assessee for A.Y. 2014-15 as a lead case, our decision in the lead case would be mutatis mutandis applicable in the other cases also. 8. At the outset, Learned AR of the assessee has submitted a written submission pertaining to all the assessment years, the same is extracted

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 101/RPR/2022[2014-15]Status: DisposedITAT Raipur02 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

7. First, we are taking up the appeal of the assessee for A.Y. 2014-15 as a lead case, our decision in the lead case would be mutatis mutandis applicable in the other cases also. 8. At the outset, Learned AR of the assessee has submitted a written submission pertaining to all the assessment years, the same is extracted

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

In the result, this appeal of the assessee is allowed as above for statistical purposes

ITA 652/RPR/2025[2016-17]Status: DisposedITAT Raipur17 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE,, RAIPUR

In the result, this appeal of the assessee is allowed as above for statistical purposes

ITA 649/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Feb 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

In the result, this appeal of the assessee is allowed as above for statistical purposes

ITA 650/RPR/2025[2012-13]Status: DisposedITAT Raipur17 Feb 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

In the result, this appeal of the assessee is allowed as above for statistical purposes

ITA 653/RPR/2025[2017-18]Status: DisposedITAT Raipur17 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant