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14 results for “house property”+ Section 2(22)(e)clear

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Key Topics

Addition to Income2

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

22 :: subsequent decisions of the High Court that the Finance Act, 1994, amended section 55(2) to provide that the cost of acquisition of, inter alia, a tenancy right. would be taken as nil. By this amendment, the judicial interpretation put on capital assets for the purposes of the provisions relating to capital gains was met. In other words

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

22 of 300 a. Injunction restraining the said two joint Administrators pendent lite of the Estate of Priyamvada Devi Birla from interfering with the assets and properties of the petitioner and more particularly its 100% shareholding in its three wholly owned subsidiaries, August Agents Limited, Insilco Agents Limited and Laneseda Agents Limited. b. Injunction restraining the said two joint Administrators

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

22 of 300 a. Injunction restraining the said two joint Administrators pendent lite of the Estate of Priyamvada Devi Birla from interfering with the assets and properties of the petitioner and more particularly its 100% shareholding in its three wholly owned subsidiaries, August Agents Limited, Insilco Agents Limited and Laneseda Agents Limited. b. Injunction restraining the said two joint Administrators

PUJA SYNTHETICS PVT LTD vs. PRINCIPLE COMMISSIONER OF INCOME TAX (CENTRAL)

The appeal is dismissed confirming the judgment and

ITA/222/2018HC Rajasthan26 Sept 2024

Bench: The Hon’Ble Mr.Justice M.G.S.Kamal

Section 100

house. Thus, the plaintiff had invested huge amount for the purpose of purchase, development and maintenance of the suit property. e. That the defendant had no income of any nature to purchase and develop the property. The plaintiff had provided money for the maintenance of the defendant and she was staying in Bangalore and plaintiff was working in the Middle

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. SONAL JAIN

Appeal is hereby allowed and the suit is

ITA/25/2024HC Rajasthan06 Aug 2024

Bench: The Lsj] Under Order Vii Rule 11 Of The Code Of Civil Procedure, 1908 [Hereinafter Referred To As „Cpc‟] Was Allowed & The Plaint Filed By The Appellant [Plaintiff Before Lsj] Was Rejected. 2. For The Sake Of Convenience, The Parties Before This Court Shall Be Referred To In Accordance With Their Status Before The Lsj. Signed By:Jai Narayan Signing Date:20.11.2025 17:06:23 Signature Not Verified

House Property and 6 shops in Anandpur Sahib The aforesaid properties are collectively referred to as the "suit properties".” 6. While filing the suit, the Plaintiff has, in brief, asserted as under: 6.1 The suit is with respect to the properties of Plaintiff‟s paternal lineage. Defendant No.1 is the Plaintiff‟s brother, and Defendant No.2 is her father

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

ITA/322/2017HC Rajasthan09 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96

E-2, Upper Ground Floor, Jawahar Park, Laxmi Nagar, Delhi-110092 and with respect to which, the parties had entered into two agreements on RFA No. 322/2017 Page 2 of 34 20.02.2008, one being an Agreement to Sell and another being an Memorandum of Understanding (hereinafter „MOU‟). 2. The facts of the case are that the appellant/plaintiff pleaded that

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 4(3) of the 1981 Act, after such functionaries had demitted public office, would clearly be subject to judicial review on the touchstone of Article 14 of the Constitution of India; this was particularly so as such bungalows constituted public property which, by itself,was scarce and meant for the use of current holders of public offices; the questions

SOMI CONVEYOR BELTING LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-1 JODHPUR

ITA/21/2019HC Rajasthan05 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 19Section 28

E N T (oral) Superiority complex, greed for control and domination, even without ill-intentions, can suffocate any relationship because forced conformity breeds only rebellion and resistance, as has happened in the present matrimonial relationship between the parties, which spanned over a period of about 30 years. 1. An Appeal under Section 19 of Family Court Act, 1984 read with

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk Raipur, District- Raipur, Chhattisgarh. ---- Respondent (Cause-Title taken from the Case Information System) 14 ------------------------------------------------------------------------------------------------ For Appellant : Mr. Virendra Verma, Advocate. For Respondent : Mr. D.K. Gwalre, Advocate. ------------------------------------------------------------------------------------------------ Hon'ble Shri Arvind Kumar Verma, Judge Order on Board 15.03.2024 1. This petition is filed under Section

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk Raipur, District- Raipur, Chhattisgarh. ---- Respondent (Cause-Title taken from the Case Information System) 14 ------------------------------------------------------------------------------------------------ For Appellant : Mr. Virendra Verma, Advocate. For Respondent : Mr. D.K. Gwalre, Advocate. ------------------------------------------------------------------------------------------------ Hon'ble Shri Arvind Kumar Verma, Judge Order on Board 15.03.2024 1. This petition is filed under Section

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

ITA/109/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk Raipur, District- Raipur, Chhattisgarh. ---- Respondent (Cause-Title taken from the Case Information System) 14 ------------------------------------------------------------------------------------------------ For Appellant : Mr. Virendra Verma, Advocate. For Respondent : Mr. D.K. Gwalre, Advocate. ------------------------------------------------------------------------------------------------ Hon'ble Shri Arvind Kumar Verma, Judge Order on Board 15.03.2024 1. This petition is filed under Section

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk Raipur, District- Raipur, Chhattisgarh. ---- Respondent (Cause-Title taken from the Case Information System) 14 ------------------------------------------------------------------------------------------------ For Appellant : Mr. Virendra Verma, Advocate. For Respondent : Mr. D.K. Gwalre, Advocate. ------------------------------------------------------------------------------------------------ Hon'ble Shri Arvind Kumar Verma, Judge Order on Board 15.03.2024 1. This petition is filed under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

property rights of the plaintiff and to deceive members of the public into believing that defendant nos. 1 and 2 are in fact authorised by the plaintiff to recruit franchisees. The fact that the defendant nos. I and 2 seek deposit of money by potential franchisees into a designated bank account [which account has been opened in the name

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent