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88 results for “house property”+ House Propertyclear

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Mumbai6,500Delhi5,077Bangalore1,947Chennai1,728Kolkata1,016Karnataka867Hyderabad726Jaipur679Ahmedabad630Pune560Chandigarh397Surat317Indore255Telangana240Cochin233Visakhapatnam166Amritsar152Rajkot144Nagpur133Raipur125Lucknow117SC88Patna87Cuttack84Calcutta80Agra78Jodhpur50Guwahati39Dehradun32Varanasi26Rajasthan24Jabalpur23Kerala22Allahabad20Ranchi16Panaji16Orissa9Punjab & Haryana6A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2Himachal Pradesh2Andhra Pradesh2J&K1T.S. THAKUR ROHINTON FALI NARIMAN1ANIL R. DAVE SHIVA KIRTI SINGH1ANIL R. DAVE L. NAGESWARA RAO1ARIJIT PASAYAT C.K. THAKKER1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 1021Section 10(20)19Section 13217Deduction17Exemption16Section 215Addition to Income14Section 8013Penalty13Section 45

M/S CHENNAI PROPERTIES & INVEST. LTD. vs. COMMR. OF INCOME TAX CENTRAL III,T.N

The appeals are disposed of in terms of the aforesaid

C.A. No.-004494-004494 - 2004Supreme Court09 Apr 2015

properties would not be income from business but could be assessed only income from house property. A perusal

M/S RAYALA CORP. PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX,CHE

C.A. No.-006437-006437 - 2016Supreme Court11 Aug 2016

House Property, the said income must be taxed under the head “Income from House Property”. 3. The learned

CHELMSFORD CLUB vs. COMMISSIONER OF INCOME TAX, DELHI

The appeals are allowed and the judgment impugned herein is set aside

Showing 1–20 of 88 · Page 1 of 5

11
Section 158B9
Section 14A9
C.A. No.-005364-005365 - 1995Supreme Court02 Mar 2000
For Respondent: COMMISSIONER OF INCOME-TAX, DELHI
Section 2(24)Section 22

house property in the above sense and not on house property. Entry 49 of List II of the Seventh

KILLICK NIXON LTD., MUMBAI vs. DEPUTY COMNR. OF INCOME TAX,MUMBAI

In the result, we allow the appeal, set aside the judgment of the High

C.A. No.-002614-002614 - 2001Supreme Court25 Nov 2002
For Respondent: DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI AND ORS
Section 142Section 142(1)Section 143(3)Section 87Section 90(1)Section 91Section 92

property under the head "Income from House Property" as also to furnish evidence to establish that the written

MOHAN WAHI vs. COMMNR. INCOME TAX, VARANASI

The appeal stands allowed in

C.A. No.-002488-002488 - 2001Supreme Court30 Mar 2001
For Respondent: COMMISSIONER, INCOME-TAX, VARANASI & ORS

house property described as D-53/91-D, Luxa, Varanasi (hereinafter referred to as the house property

SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN

C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54

house property, long term capital gain had arisen, but as the appellants had purchased a new residential house

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

house property, he should be the owner and as the custodian in Pakistan was the owner, the High

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

C.A. No.-002416-002416 - 2010Supreme Court25 Aug 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 256(1)Section 4Section 45Section 6

house property and Rs. 1,000/- being the amount of interest earned. While not accepting the income so declared

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

C.A. No.-000792-000793 - 2014Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 10Section 10(20)Section 131Section 142Section 142(1)Section 194ASection 3

house property”, “Capital gains” or “Income from other sources” or from a trade or business carried on by it which

THE MAVILAYI SERVICE COOPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX CALICUT

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

house property chargeable under section 22. Explanation.—For the purposes of this section, an “urban consumers’ co-operative

COMMR.OF INCOME TAX,RAJKOT vs. GOVINDBHAI MAMAIYA

C.A. No.-008103-008103 - 2009Supreme Court04 Sept 2014

Bench: Us. For The Sake Of Convenience, We Will Refer To The Facts Emerging From The Records Of Civil Appeal No.8103 Of 2009.

Section 9(3)

property covered by the settlement deed comprised of a house property which had been let out and some

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

C.A. No.-008592-008593 - 2010Supreme Court14 Dec 2021

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 2Section 2(2)(c)Section 6Section 6(1)Section 6(2)

Property   in   the   form   of house   ­   being   land   and   building   at No.113,   Sarangapani   East   Street, Kumbakonam 4. Agricultural

THE COMMISSIONER OF INCOME TAX 7 vs. M/S PAVILLE PROJECTS PVT LTD

Appeal is allowed

C.A. No.-006126-006126 - 2021Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 143(3)Section 263Section 55(1)(b)

property / building “Paville House” for an amount of Rs.33 Crores. That, the building “Paville House” was constructed

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

C.A. No.-010409-010410 - 2014Supreme Court20 Nov 2024

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

property is basically not sound. For example, a factory owner or a house-holder may purchase a water

THE BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX

Appeals are dismissed

C.A. No.-003291-003294 - 2009Supreme Court16 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 18Section 19Section 20Section 21

house property.  D.—Profits   and   gains   of   business   or profession.  E.—Capital gains.  F.—Income from other sources

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)

The appeals are dismissed

C.A. No.-015613-015613 - 2017Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 194Section 201

house property” or “Income from other sources” is exempt from income­tax.”   15. In Paragraph 3 of the circular

THE SOUTH INDIAN BANK LTD. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-009606-009606 - 2011Supreme Court09 Sept 2021

Bench: HON'BLE MR. JUSTICE HRISHIKESH ROY

Section 14Section 14A

house property, Profit & Gains of business or profession, Capital Gains & Income from other sources. The Section 14A relates

M/S SNOWTEX INVESTMENT LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -2, KOLKATA

The appeal is dismissed in terms of the signed reportable

C.A. No.-004483-004483 - 2019Supreme Court30 Apr 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(1)Section 143(2)Section 260ASection 43(5)Section 43(5)(d)Section 73

house property”, “Capital gains” and “Income from other sources”, or a company the principal business of which is the business

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

Appeals are allowed

C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80H

house property, profits and gains of business or profession, capital gains and income from other sources. Insofar as income

THE INCOME TAX OFFICER, vs. URBAN IMPROVEMENT TRUST

The appeals are allowed

C.A. No.-010577-010577 - 2018Supreme Court12 Oct 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 10(20)Section 142(1)

house property", "Capital gains" or "Income from other sources" or from a trade or busi- ness carried on by it which