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4 results for “house property”+ Section 133(1)(d)clear

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Mumbai669Delhi666Karnataka487Bangalore292Jaipur135Ahmedabad112Kolkata95Chennai84Indore83Cochin68Pune67Hyderabad62Chandigarh52Calcutta51Raipur49Telangana45Lucknow36Surat30Cuttack24Guwahati20Patna19Nagpur17Agra15Amritsar13SC10Visakhapatnam9Varanasi6Dehradun5Jodhpur5Rajasthan5Rajkot4Orissa3Allahabad2Andhra Pradesh1Gauhati1Ranchi1

Key Topics

Section 54F9Section 143(3)7Section 2634Survey u/s 133A3Deduction3Section 54B2Addition to Income2Long Term Capital Gains2

SHRI JAWAHAR RAMJIBHAI MORI,,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 23/RJT/2019[2013-14]Status: DisposedITAT Rajkot25 Oct 2021AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.23/Rjt/2019 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Jawaharbhai Ramjibhai Mori, D.C.I.T., Design Workshop Architects Vs. Central Circle-1, Consultants, Rajkot. Trisha Complex, 1, 2Nd Floor, Above Chandan Super Market, Amin Marg. Rajkot.

For Appellant: Shri Nitin Kamdar, A.RFor Respondent: Shri S.S. Rathi, Sr. D.R
Section 133A

D of Income Tax Act being Profits and Gains of business and profession. Thus, we have to see whether the expenditure claimed by the assessee as deduction meets the conditions/provisions of the Act. Thus, the fact that the other party has included such amount of receipt in the taxable income cannot be a criteria for allowing the expenses. If this

THE INCOME TAX OFFICER, WARD-1(2) (5), , RAJKOT vs. SHRI DHIRAJLAL BHANJIBHAI VADALIA, RAJKOT

ITA 228/RJT/2017[2009-10]Status: DisposedITAT Rajkot30 Jun 2022AY 2009-10

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri Samir Tekriwal, CIT-DR
Section 143(3)Section 263Section 54BSection 54F

D. Further in respect of claim u/s 54F is concerned, I have to submit as follows: (i) In regard to the issue raised regarding the letter of permission was issued by Urban Development Authority on 9-12-2011 and the improbability that the money could not have been spent before the completion which is a requirement U/s. 54F. ITA No.135/Rjt/2014

SHRI DHIRAJLAL BHANJIBHAI VADALIA,,RAJKOT-GUJARAT vs. THE COMMISSIONER OF INCOME TAX-I,, RAJKOT-GUJARAT

ITA 135/RJT/2014[2009-10]Status: DisposedITAT Rajkot30 Jun 2022AY 2009-10

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri Samir Tekriwal, CIT-DR
Section 143(3)Section 263Section 54BSection 54F

D. Further in respect of claim u/s 54F is concerned, I have to submit as follows: (i) In regard to the issue raised regarding the letter of permission was issued by Urban Development Authority on 9-12-2011 and the improbability that the money could not have been spent before the completion which is a requirement U/s. 54F. ITA No.135/Rjt/2014

SHILPA ROHIT THAKKAR,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-3(4),, RAJKOT-GUJARAT

In the result, the appeal raised by the assessee is partly allowed for statistical purposes

ITA 403/RJT/2013[2009-10]Status: DisposedITAT Rajkot01 Feb 2019AY 2009-10

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.403/Rjt/2013 ("नधा"रण वष"/Assessment Year : 009-10) Smt.Shilpa Rohit Thakkar The Income Tax बनाम/ 702, Guruprasad Appt. Officer Vs. B/H. Shiv Ice Cream Ward-3(4) Race Course Ring Road Rajkot Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpt 2819 H .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Vimal Desai, Ar ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Praveen Verma, Sr.DR
Section 133(6)Section 143(3)Section 24Section 54F

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)–III, Ahmedabad [CIT(A) in short] vide appeal no.CIT(A)-III/0176/11-12 dated 22/08/2013 arising in the assessment order passed under s.143(3) of the Income Tax Act, 1961(here