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5 results for “house property”+ Section 35clear

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Key Topics

Addition to 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)

House Property income and thereby disallowing 30% of standard deduction, the CIT(A) relying on the various judicial decisions has observed as under :- “[8.22 Keeping the above principles in mind, the facts as stated by the appellant need to be analysed which are stated at para-7.13(3) (a to g). The agreement that the appellant had entered into with

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

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

ITA 430/RAN/2024[2021-22]Status: DisposedITAT Ranchi12 Jun 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

property D - Profits and gains of business or profession E - Capital gains F - Income from other sources 8.1. The income in the present case, if at all, is traceable to 'Capital gains' which is one of the heads of income. If by application of the provisions of Section 45 read with Section 48 which are integrally connected with each other

ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI

In the result, appeal filed by the assessee is allowed

ITA 78/RAN/2019[2014-15]Status: DisposedITAT Ranchi10 Sept 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Ashok Behl Vs. Ito, Ward-1(1), Ranchi 1St Floor, Samridhi Complex, South Office Para, Doranda, Ranchi – 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpb2438E (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri D. Sannigarh, ARFor Respondent: Shri A. K. Mohanti, Addl. CIT, Sr. DR
Section 143(3)

35,97,160/- made by the Ld. A.O. is not proper and justified and against the provisions of the Income Tax Act 1961 and accordingly is liable to be deleted. 3. That, the appellant craves to alter, amend, modify or add any other ground that may be considered necessary in the course of appeal proceeding.” 2 Ashok Behl Assessment Year

M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI

In the result, the appeal of the assessee in ITA No

ITA 471/RAN/2024[2022-23]Status: DisposedITAT Ranchi08 Oct 2025AY 2022-23

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee

properties which were rented to the assessee and the same was disallowed under Section 37(1) of the Act. It was a submissions that on appeal, the ld. CIT(A) held that in respect of the issue of bogus purchases, the same could not be considered under Section 68 of the Act and the same was liable to be considered

ITO WARD-2(1), JAMSHEDPUR vs. M/S OM PRAKASH BAJAJ, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

ITA 162/RAN/2017[09-10]Status: DisposedITAT Ranchi29 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: Shri M.K.Choudhury/Manav Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT

house. He transferred the ownership by agreement of sale dated 09/08/2008 for the consideration of Rs. 1,00,00,000/-. Shri Om Prakash Bajaj, paid the consideration by four cheques of IDBI Bank. They were of Rs. 1,00,000/- dated 05/08/2008, Rs. 1,00,000/- dated 02/09/2008, Rs.8,00,000/- dated 23/10/2008 and Rs.7,51,000/- dated 23/10/2010 aggregating