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5 results for “house property”+ Section 133(6)clear

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Key Topics

Section 143(3)9Section 54F9Section 2634Addition to Income3Survey u/s 133A3Deduction3Section 133(6)2Section 54B2House Property2Long Term Capital Gains

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

6 In this regard it is submitted that the expenses towards the construction of the residential house started way before the letter of permission was issued. It started right from the acquisition of the adjacent plot of land on 30-07-2010. Thereafter several activities and consequential expenses got started towards the construction of the residential house. The copies

2

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

6 In this regard it is submitted that the expenses towards the construction of the residential house started way before the letter of permission was issued. It started right from the acquisition of the adjacent plot of land on 30-07-2010. Thereafter several activities and consequential expenses got started towards the construction of the residential house. The copies

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

133(6) of the Act. Accordingly, the Assessing Officer added the sum of Rs.1,40,000/- after allowing the statutory deduction of Rs.60,000/- (30% of Rs.2,00,000/-) to the total income of the assessee. 5. The aggrieved assessee preferred an appeal to the Ld. CIT(A). The assessee before the Ld.CIT(A) submitted that she sold the property

CHINTAN UMEDSINH SODHA,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 246/RJT/2024[2016-17]Status: DisposedITAT Rajkot04 Dec 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.246/Rjt/2024 िनधा"रण वष"/Assessment Year : 2016-17 बनाम Chintan Umedsinh Sodha Income Tax Officer “Het” Chitrkutt Society, / Ward – 1(3), Jamnagar Plot No. 21-22, Vs Opp. Khodiyar Co, Jamnagar- 361 006 Gujrat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Avgps4814B (अपीलाथ"/Assessee) (""थ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 133(6)Section 142(1)Section 143Section 143(2)Section 143(3)Section 250

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 28.02.2024, which in turn arises out of an assessment order passed by Assessing Officer u/s. 143(3) of the Act, on 24.12.2018. Chintan Umedsinh Sodha vs. ITO 2. The Grounds of appeal

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

133(6)/131(1) of the Act. But we find that no such power was exercised by the authorities below. We find that in the similar facts and circumstances the Hon’ble Delhi High Court in Page 6 of 8 Asstt. Year 2013-14 the case of CIT vs. Paeveen Juneja [IT Appeal No. 57 of 2017, dated