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.

6 results for “house property”+ Section 23clear

Sorted by relevance

Mumbai3,190Delhi2,827Bangalore986Karnataka683Chennai637Jaipur540Ahmedabad521Hyderabad462Kolkata430Pune336Chandigarh300Surat232Indore226Visakhapatnam184Telangana168Cochin160Amritsar121Rajkot95Raipur89Lucknow76Cuttack65Calcutta65SC64Nagpur64Patna41Agra38Guwahati30Jodhpur26Rajasthan21Varanasi18Allahabad12Kerala10Orissa8Jabalpur7Ranchi6Dehradun5Punjab & Haryana3A.K. SIKRI ROHINTON FALI NARIMAN3Panaji2Gauhati2Andhra Pradesh2ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 54F7Section 1485Addition to Income5Capital Gains4Section 2503Section 143(3)3Section 543Section 56(2)(vii)3Business Income3

M/S JOKHIRAM DURGADUTT,RANCHI vs. DCIT CIRCLE-1 , RNC

In the result, appeal of the assessee is dismissed

ITA 47/RAN/2018[14-15]Status: DisposedITAT Ranchi30 Aug 2019

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.47/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) M/S Jokhiram Durgadutt, Vs. Dcit, Circle-1, Ranchi Sarawgi House, J.J.Road, Upper Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aabfj 2200 Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri P.S.Paul, Ca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)

For Appellant: Shri P.S.Paul, CAFor Respondent: Shri P.K.Mondal, Addl.CIT(DR)

23,01,043 Common expenses (pro rata basis) Rs. 3,79,185 Rs.55,77,664 Relief by CIT(A) against income determined by Assessing Officer of Rs.-7,41,215 Rs.71,99,927/- before any relief by I.T.A.T Ground No: 6 That the other and further ground will be argued at the time of hearing. 4 2. Brief facts

ASHOK KUMAR MALHOTRA,DHANBAD vs. ITO, WARD-1(1), DHANBAD

ITA 38/RAN/2020[2013-14]Status: DisposedITAT Ranchi
Section 148A2
Deduction2
Disallowance2
13 Jan 2021
AY 2013-14

Bench: Sri J. Sudhakar Reddy)

Section 133(6)Section 2Section 250

23 of the paper book filed, whereas photographs of the land is given and submitted that the ld. CIT(A) records the fact that there are gardens of mango, guava etc. on the land. She once again drew the attention of the Bench to the facts recorded in the Revenue records, copies of which are placed in the paper book

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54

houses for partners and its sale six years later due to the unhealthy conditions of the locality, could not constitute an adventure in the nature of trade, especially when the land is not ordinarily a commercial commodity. 1o At thus juncture, I also find it necessary to take cognizance of the decision of Hon’ble Supreme Court in the case

ITO.WD-2(1), RANCHI vs. SHRI NAND BIHARI SHRIVASTAVA, RANCHI

In the result, the revenue’s appeal is dismissed

ITA 197/RAN/2018[2014-15]Status: DisposedITAT Ranchi05 Apr 2019AY 2014-15

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Respondent: Shri Chandan Das, JCIT/ld.DR
Section 144Section 54Section 56(2)(vii)

section 56(2)(vii) of the I.T Act, 1961. 5. Brief facts qua the issue are that the assesse is a retired bank employee. Since no notice could be served upon him, he was not able to adduce evidences on his behalf. The appellant stated before AO that the property at village Pandara consisting of a house and land appurtenant

SRI RAMAKRISHNAN NAIR SUKESH KUMAR,RANCHI vs. ACIT, CIRCLE-3, RANCHI

In the result, the appeal of the assessee stands allowed

ITA 194/RAN/2019[2015-16]Status: DisposedITAT Ranchi07 Sept 2022AY 2015-16

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.194/Ran/2019 Assessment Year: 2015-16 Sri Ramakrishnan Nair Sukesh Kumar.…...…..................……...…..….. Appellant Quarter No.R I/1, Birla Institute Of Technology, Mesra, Ranchi-835215. [Pan: Abtpk1985G] Vs. Acit, Circle-3, Ranchi…..……………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Appellant. Shri Pranob Ku. Koley , Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 23, 2022 Date Of Pronouncing The Order : September 07, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.02.2019 Of The Commissioner Of Income Tax (Appeals), Ranchi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 234ASection 250Section 54F

23, 2022 Date of pronouncing the order : September 07, 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 04.02.2019 of the Commissioner of Income Tax (Appeals), Ranchi [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The assessee

MISRILALL JAIN & SONS,SINGHBHUM WEST vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result the appeal filed by the assessee is allowed

ITA 468/RAN/2024[2017-18]Status: DisposedITAT Ranchi21 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.468/Ran/2024 Assessment Year: 2017-18 Misrilall Jain & Sons….…………….…….…............................……….……Appellant M. D. House, Chaibasa Singhbhum West, Jharkhand – 833201. [Pan: Aabfm2851Q] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 30.07.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 143(3)Section 148Section 148ASection 250

House, Chaibasa Singhbhum West, Jharkhand – 833201. [PAN: AABFM2851Q] vs. ACIT, CC-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak, DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 18, 2025 Date of pronouncing the order : January 21, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This