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38 results for “house property”+ Section 138clear

Sorted by relevance

Karnataka467Delhi459Mumbai320Bangalore111Chennai79Jaipur71Cochin66Ahmedabad63Hyderabad59Kolkata58Indore55Calcutta54Surat38Telangana38Raipur35Amritsar25Chandigarh24Rajkot19Lucknow15Pune12Cuttack11Patna11SC9Rajasthan9Visakhapatnam8Agra5Jabalpur5Jodhpur4Nagpur2Orissa2Andhra Pradesh2Allahabad2A.K. SIKRI ROHINTON FALI NARIMAN2Ranchi1Punjab & Haryana1

Key Topics

Section 26345Section 14320Section 143(3)12Section 25412Section 153C10Section 1478Section 142(1)6Section 254(1)5Survey u/s 133A5Limitation/Time-bar

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 90/SRT/2021[2016-17]Status: DisposedITAT Surat25 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

138 and section 189 of the Income Tax Act. On the basis of the above submissions the ld AR for the assessee submits that the assessment order for both the years cannot be branded as erroneous, thus, cannot be subject to revision under section 263. for A.Y. 2016-17 & 2017-18 Satyam Textile Park 7. On the second issue identified

Showing 1–20 of 38 · Page 1 of 2

5
Reopening of Assessment5
Addition to Income5

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 91/SRT/2021[2017-18]Status: DisposedITAT Surat25 Oct 2021AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

138 and section 189 of the Income Tax Act. On the basis of the above submissions the ld AR for the assessee submits that the assessment order for both the years cannot be branded as erroneous, thus, cannot be subject to revision under section 263. for A.Y. 2016-17 & 2017-18 Satyam Textile Park 7. On the second issue identified

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

138 and section 189 of the Income Tax Act. The ld AR for the assessee submits that the assessment order in accepting the contention is not erroneous or legally unsustainable. 13. On the fourth issue identified by ld PCIT, which relates to non-verification cash expenses incurred on consolidation and conversion of land (in AY 2014-15 only

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

138 and section 189 of the Income Tax Act. The ld AR for the assessee submits that the assessment order in accepting the contention is not erroneous or legally unsustainable. 13. On the fourth issue identified by ld PCIT, which relates to non-verification cash expenses incurred on consolidation and conversion of land (in AY 2014-15 only

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

138 and section 189 of the Income Tax Act. The ld AR for the assessee submits that the assessment order in accepting the contention is not erroneous or legally unsustainable. 13. On the fourth issue identified by ld PCIT, which relates to non-verification cash expenses incurred on consolidation and conversion of land (in AY 2014-15 only

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4,, SURAT vs. M/S. SHREE RAM DEVELOPERS,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 1841/AHD/2016[2006-07]Status: DisposedITAT Surat08 Mar 2021AY 2006-07

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1841/Ahd/2016 िनधा"रण वष"/Assessment Year: 2006-07 The Deputy Commissioner Vs. M/S Shree Ram Developers, Of Income Tax, Central “Shrushti Row House”, Circle-2, Surat. Kosad, Surat 394 107. [Pan: Abkfs 4321 F] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee By Shri Ashwin K.Parekh – Ca राज"कीओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 24.02.2021 उद्घोषणा की तारीख/Pronouncement On: 08.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4, Surat Dated 11.04.2016 For Assessment Year (Ay) 2006-07. The Revenue Has Raised The Following Grounds Of Appeal: “[1] On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.3,16,65,000/- Made On Account Of Unexplained Income U/S.69A Of The I.T. Act, 1961 In Spite Of The Fact That Shri Ankurbhai Babariya, One Of The Trustworthy Person Of Shri Jayantibhai Babariay, A Partner Of M/S Shree Ram Developers Had Explained That Seized Documents From His Premise Are Related To Shrusti Row House Maintained By Him Which Was Later On Also Admitted By Him In His Statement On Oath & This Project Was Developed By The Assessee Firm I.E. M/S Shree Ram Developers. Also, There Was No Denial That On Money Has Been Seized In The Shrusti Row House Project. [2] On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred To Held The Addition Of Rs.3,16,65,000/- Made On Account Of Dcit Vs. Shree Ram Developers /

Section 132Section 142(1)Section 144Section 148Section 69A

property. A search action under section 132 of the Act was carried out at the premises of Shri Ankur Babariya at 20, Ram Krupa Society, Saroli Road, Puna Gaon, Surat on 17.07.2012. From his premises, certain papers in the form of ledger accounts were seized as Annexure –A/1, A/3 and A/5. Shri Ankurbhai Gordhanbhai Babariya was working with the partners

HITESHBHAI DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3125/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI DAYALBHAI RAMUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 71/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI MANHARBHAI RAMBHAI PATEL L/H OF LATE RAMBHAI NANABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 75/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

DAHYABHAI BHAGABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3122/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

BHAVNABEN HITESHBHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3121/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI JAMUBHAI KALYANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1604/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

NITABEN ASHOKBHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3124/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

KAMUBHAI DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3123/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI KISHANBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 130/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI DHARMENDRABHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 150/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI BHIKHUBHAI DAYHABHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 151/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI SHANKARBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 131/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

SHRI KARSANBHAI MORARBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 148/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A

ASHOK DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3126/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

138, Vs Aayakar Bhawan, Mandir Faliya,Vill. Majura Gate, Hazira, Tal: Choryasi, Surat-395001 Dist. Surat-394270 PAN: BHGPP 1314 H िनधा"रती कीओर से /Assessee by Shri Rajesh Upadhyay, AR राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N आ.अ.सं./ िनधा"रणवष" अपीलाथ"/Appellant Vs ""थ"/Respondent . / I.T.A