BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

19 results for “house property”+ Section 9(1)(v)clear

Sorted by relevance

Mumbai3,236Delhi2,799Bangalore1,297Chennai885Karnataka689Kolkata497Jaipur470Hyderabad373Ahmedabad367Chandigarh241Pune239Telangana191Indore157Cochin135Visakhapatnam119Surat103Amritsar102Rajkot98Raipur93Nagpur83Lucknow82SC69Cuttack64Calcutta58Agra47Patna32Guwahati29Jodhpur27Allahabad23Varanasi23Rajasthan19Kerala16Dehradun9Jabalpur8Orissa7Ranchi6Panaji4A.K. SIKRI ROHINTON FALI NARIMAN3Andhra Pradesh2Gauhati2ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1Himachal Pradesh1Punjab & Haryana1J&K1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income5Section 244Section 962Section 13(1)(ia)2Section 2332Section 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

v) Whether the Trial Court erred in holding that the sale deeds executed by the 4th defendant in favour of the 7th defendant is not a sham and nominal 31/85 https://www.mhc.tn.gov.in/judis A.S.(MD)No.83 of 2020 one and the same is not hit by Section 53 of the Transfer of Property Act? 22. The Trial Court on behalf

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

v. State of U.P. and Ors.[1], respondents 2 to 6 had no entitlement in law to occupy any accommodation, provided by the State Government free of 6 cost, post their demitting office as Chief Ministers, since the initial orders of allotment, in the light of the law declared by the Supreme Court in Lok Prahiri- I[1], was itself

M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

Appeal is dismissed

ITA/51/2017HC Rajasthan15 Mar 2021

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

For Respondent: (PETITIONER IN OP(ARB) 405/2012 OF DISTRICT JUDGE
Section 2(26)Section 233Section 34

1) Every Council of the Municipality shall, in accordance with the provisions of this Act and the rules as may be prescribed, levy property tax on every building (including the land appurtenant thereto) situated within the area of the respective Municipality and not exempted as per the provisions of the Act. (2) (a) For the purpose of levying property

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

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

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme

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

Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme

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

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

v. Bal Ram & Anr2 to submit that if the nature and quality of lands is by and large similar to the notified land there should be no interference with respect to the amount of compensation to be awarded. Further reliance is placed upon the judgment of the Supreme Court in the case of Om Prakash (D) by LRs & Ors. v

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

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

1) and 340 of the Companies Act and Regulations 7 and 9 of the SEBI (Prohibition of Insider Tradings) Regulations, 2015 were also referred to for the obligations of the promoters, (iii) the Companies Act and the SEBI Regulations do not provide any right to the promoters, except certain limited exemption as contained in Section 3(4) of the Takeover

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

1) and 340 of the Companies Act and Regulations 7 and 9 of the SEBI (Prohibition of Insider Tradings) Regulations, 2015 were also referred to for the obligations of the promoters, (iii) the Companies Act and the SEBI Regulations do not provide any right to the promoters, except certain limited exemption as contained in Section 3(4) of the Takeover

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

1. “And whereas the first party for his/her/their bonafide needs and requirements the first party has agreed to sell, transfer, convey all his/her/their rights, interests, titles in respect of the above said property, to the second party for a sum of Rs.27,00,000/- (Rupees Twenty Seven Lacs only) out of which the First party has received

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

9 of 14 she was living at the God’s mercy. Her woes increased when in the year 1986 her father expired and she was left with no means to support herself and the children. 24. In the year 1990 with great difficulty she was able to convince the respondent/husband to let her open a boutique at Shop No.22, Archna

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

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

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

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

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

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights