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19 results for “house property”+ Section 2(31)clear

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Key Topics

Addition to Income5Section 244Section 962Section 13(1)(ia)2Section 2(15)2

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

ITA/81/2019HC Rajasthan29 Jul 2020

Bench: SABINA,PRAKASH GUPTA

For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72

properties rendering the order perverse?” 2. The aforesaid questions of law have arisen for consideration on the following factual background: - 3. The Raipur Development Authority, the respondent herein / assessee, is a statutory authority constituted by the State of Chhattisgarh in accordance with the provisions contained in Section 38(1) of the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (for short

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

ITA/83/2020HC Rajasthan07 May 2022

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

For Appellant: Mr.J.Barathan
Section 96

Section 53 of the Transfer of Property Act? 22. The Trial Court on behalf of the plaintiffs examined one Sahul Hameed, that is, the 5th plaintiff as P.W-1 and one Manikam as P.W-2 and Exhibits A-1 to A-8 were marked on the side of the plaintiffs, likewise 2nd defendant Mapillai Meera Mohaideen was examined on the side

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

31 of 300 k. Injunction restraining the joint APLs and/or or any of them from appointing any new director in any company, save and except with the leave of this Hon’ble Court, by virtue of shares belonging to the Estate of late Priyamvada Devi Birla ; l. Injunction restraining the Administrators pendent lite from exercising any power qua director

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

31 of 300 k. Injunction restraining the joint APLs and/or or any of them from appointing any new director in any company, save and except with the leave of this Hon’ble Court, by virtue of shares belonging to the Estate of late Priyamvada Devi Birla ; l. Injunction restraining the Administrators pendent lite from exercising any power qua director

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

house property; (D) Profits and gains of business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

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

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

31. (2010) 5 SCC 538 32. (2011) 5 SCC 29 33. (1996) 10 SCC 665 34. AIR 1965 SC 745 35. AIR 1969 Guj 74 36. (2013) 9 SCC 659 37. (1986) 2 SCC 68 38. AIR 1955 SC 549 2 39. ILR 1975 Delhi

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

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

2 of 14 married according to Sikh customs and rites on 24.02.1974. Two sons namely, Amarpreet Singh and Satnam Singh were born from the wed lock on 15.08.1976 and 17.07.1978. The parties adopted one daughter, who was aged about 15 years at the time of filing of divorce petition in December, 2005. 3. The respondent/husband was commissioned as a Pilot

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

housing loan, the present deal stands null and void and cancelled, and the First party shall be bound to return the bayana amount to the Second party without any interest, penalty etc. and if the First party shall be bound to return the bayana amount to the Second party without any interest, penalty etc. and if the First party fails

COMMISSIONER OF INCOME TAX (T.D.S.) JAIPUR vs. M/S EID MOHD. NIZAMUDDIN

ITA/22/2019HC Rajasthan14 Dec 2019

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 125

properties. According to Patna High Court CR. REV. No.22 of 2019 dt.22-12-2023 3/18 the petitioner, her husband has a monthly income of about Rs. 1,50,000/-. In the above background, the petitioner filed an application under Section 125 of the Code of Criminal Procedure (Cr.P.C.) in the learned Family Court for maintenance. 4. The Opposite Party No. 2 appeared

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

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

ITA/159/2019HC Rajasthan17 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 13(1)(ia)Section 24

2. MAT.APP. (F.C.) 87/2019, has been filed by Mr Sanjay Kumar Baranwal (‘Husband’) seeking setting aside/modification of the impugned order dated 29th January, 2019, passed by the learned Judge, Family Courts, Dwarka, New Delhi (‘Family Court’) whereby the application filed by the Mrs Bhavna Kumari (‘Wife’) under Section 24 of Hindu Marriage Act, 1956 (‘HMA’) was disposed of, directing

PRINCIPAL COMISSIONER OF INCOME TAX vs. SHRI KUSHAL KUMAR LUNAWAT

ITA/87/2019HC Rajasthan13 Dec 2019

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 13(1)(ia)Section 24

2. MAT.APP. (F.C.) 87/2019, has been filed by Mr Sanjay Kumar Baranwal (‘Husband’) seeking setting aside/modification of the impugned order dated 29th January, 2019, passed by the learned Judge, Family Courts, Dwarka, New Delhi (‘Family Court’) whereby the application filed by the Mrs Bhavna Kumari (‘Wife’) under Section 24 of Hindu Marriage Act, 1956 (‘HMA’) was disposed of, directing

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

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

31 purpose the nature of the offence, seriousness as also gravity thereof may be taken into consideration. The courts must be on guard to see that merely on the application of presumption as contemplated under Section 139 of the Negotiable Instruments Act, the same may not lead to injustice or mistaken conviction. It is for the aforementioned reasons that

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

31 purpose the nature of the offence, seriousness as also gravity thereof may be taken into consideration. The courts must be on guard to see that merely on the application of presumption as contemplated under Section 139 of the Negotiable Instruments Act, the same may not lead to injustice or mistaken conviction. It is for the aforementioned reasons that

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

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

31 purpose the nature of the offence, seriousness as also gravity thereof may be taken into consideration. The courts must be on guard to see that merely on the application of presumption as contemplated under Section 139 of the Negotiable Instruments Act, the same may not lead to injustice or mistaken conviction. It is for the aforementioned reasons that

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

31 purpose the nature of the offence, seriousness as also gravity thereof may be taken into consideration. The courts must be on guard to see that merely on the application of presumption as contemplated under Section 139 of the Negotiable Instruments Act, the same may not lead to injustice or mistaken conviction. It is for the aforementioned reasons that

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