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14 results for “house property”+ Section 151clear

Sorted by relevance

Delhi746Mumbai514Karnataka482Bangalore240Jaipur181Chandigarh141Chennai117Ahmedabad98Hyderabad81Pune79Cochin74Visakhapatnam71Telangana55Calcutta53Indore53Raipur44Lucknow41Amritsar39Kolkata38Rajkot36Guwahati25Agra20Nagpur17Surat14SC11Cuttack8Rajasthan7Patna6Jabalpur5Allahabad4Jodhpur3Ranchi3Dehradun2Orissa2Varanasi2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 54F13Addition to Income12Section 26311Section 143(3)9Section 1487Section 115B5Section 2014House Property4Deduction4Limitation/Time-bar

HEMANT ISHWARLAL DESAI,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), SURAT

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 180/SRT/2017[2013-14]Status: DisposedITAT Surat27 Nov 2019AY 2013-14

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Hemant Ishwarlal Desai Dy. Commissioner Of Income Tax Circle-3(1) 305-306, Mahima Heights, Nr. Shardayatan Aayakar Bhavan, Majura Gate, Surat. School, Chandani Chowk, Surat-395007. Pan/Gir No.Abkpd0745Q Appellant) .. Respondent) Assessee By Shri Rasesh Shah Revenue By Ms. Smitha V. Nair (Sr. Dr)

Section 143(2)Section 54Section 54F

house at Mumbai and Pune was well in order. We thus in context of the issue under consideration set aside the order of the CIT and uphold the claim of deduction as was raised by the assessee. The Grounds of appeal Nos. 1 to 3 are allowed in terms of our aforesaid observations. The Ground of appeal No. 4 being

MITSU PRAFUL DOSHI,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, the grounds of appeal raised by the assessee are allowed

4
Section 254(1)3
Section 543
ITA 232/SRT/2023[2018-19]Status: DisposedITAT Surat31 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Mitsu Praful Doshi, Pr.C.I.T., 3Rd Floor, Jalnidhi Complex, Opp. Surat-1, Vs. Bahumali Building, Nanpura, Surat. Surat-395001. Pan: Afmpd 4450 N Appellant Respondednt

Section 143(3)Section 23Section 24Section 254(1)Section 263

house is also used for professional purpose by partnership firm-hospital, wherein the assessee is a partner and ninth property at Flat No. H-201, Pragati Nagar is self-occupied property. The ld. AR of the assessee submits that none of the properties other than Rajdeep flat is let out by the assessee. 7. The ld. AR for the assessee

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

property has been found as a consequence of the search, the same would also be taken into consideration. The requirement of assessment or reassessment under the said section has to be read in the context of Sections 132 or 132A of the Act, inasmuch as, in case nothing incriminating is found on account of such search or requisition, then

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

property has been found as a consequence of the search, the same would also be taken into consideration. The requirement of assessment or reassessment under the said section has to be read in the context of Sections 132 or 132A of the Act, inasmuch as, in case nothing incriminating is found on account of such search or requisition, then

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

property has been found as a consequence of the search, the same would also be taken into consideration. The requirement of assessment or reassessment under the said section has to be read in the context of Sections 132 or 132A of the Act, inasmuch as, in case nothing incriminating is found on account of such search or requisition, then

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2), SURAT vs. GEMALSINGH MOHANSINGH SOLANKI, SURAT

In the result, appeal of the Revenue is dismissed

ITA 447/SRT/2019[2009-10]Status: DisposedITAT Surat08 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.447/Srt/2019 (िनधा"रणवष" / Assessment Year: (2009-10) (Virtual Court Hearing) Deputy Commissioner Of Income- Gemalsinh Mohansinh Solanki Tax, Circle-2(3), Room No. 612, 6Th (Huf), 1, Chandramani Society, Vs. Opp. Madhi Ni Khamni, Bhatar Floor, Aayakar Bhavan, Nr.Majura Road, Surat-395001 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachg 5158 D (Appellant ) (Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Abhishek Gautam, Sr. DR
Section 139Section 143(3)Section 147Section 148Section 54ESection 54F

house was carried out. Also assessee has failed to prove that he does not have any other residential property. Therefore, the claim of deduction u/s 54F of the Act to the tune of Rs.22,55,830/- was disallowed. 8. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before Ld. CIT(A), who has deleted

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

LATE MAHESH RAMANLAL MODI L/H MANISH MAHESH MODI,BHARUCH vs. ACIT CIRCLE-1, BHARUCH

In the result, ground No. VII of appeal raised by the assessee is also allowed for statistical purposes

ITA 999/SRT/2024[2017-18]Status: DisposedITAT Surat04 Mar 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Late Mahesh Ramanlal Modi, A.C.I.T., Through L-H Manish Mahesh Modi, Circle-1, Vs. Near Shakuntal Apartment, Dahej Bharuch. Bypass Road At Nandelav, Bharuch-392001 (Gujarat) Pan No. Adfpm 4030 N Appellant/ Assessee Respondent/ Revenue

Section 115BSection 23(5)Section 24Section 254(1)Section 40Section 69A

house renovation of Rs. 37,96,897/-. The ld. AR of the assessee submits that the assessee maintained separate books of account for petrol pump business which is duly audited. The assessee also maintained personal books, wherein besides holding personal assets, income from other sources and income from carting business is accounted. Statement of total income

VIRAL SHAILESH SHAH,VALSAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, VALSAD, VALSAD

In the result, appeal filed by the assessee is allowed

ITA 536/SRT/2023[2011-12]Status: DisposedITAT Surat29 Dec 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.536/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Viral Shailesh Shah, Vs. The Acit, C/O. Dr. Shailesh V. Shah, B/H. Valsad Circle, Pramanik Store, Opp. Atul First Valsad Gate, Atul, Valsad – 396020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfaps6008A (Assessee) (Respondent)

Section 139Section 144Section 148Section 151(1)Section 234A

section 139 of I.T. Act. Therefore, assessee’s case was re- opened and accordingly, notice u/s 148 of the Act was issued on 25.03.2018 by the ITO, Ward-4, Valsad after obtaining approval of Ld. Pr. CIT, Valsad u/s 151(1) of the IT Act and the same was duly served upon the assessee. 5. As per AIR information

SHRI HARESHKUMAR JAYANTILAL MAHADEVWALA HUF,SURAT vs. INCOME TAX OFFICER, WARD - 1(3)(1), SURAT

In the result, ground No.1 of the appeal is partly allowed

ITA 248/SRT/2023[2017-18]Status: DisposedITAT Surat30 Nov 2023AY 2017-18

Bench: Shri Pawan Singh(Hybrid Hearing) Hareshkumar Jayantilal I.T.O., Mahadevwala Huf, Ward-1(3)(1), Vs. 145, Sarjan Society, Parlepoint, Surat. Athwalines, Surat, Gujarat-395001. Pan No. Aaahh 8541 R Appellant/ Assessee Respondent/ Revenue

Section 115BSection 142(1)Section 143(2)Section 254(1)Section 68

house property and other sources in all assessment years, which has not been earned by assessee in the form of cash as apparent from the cash book furnished by assessee since 01/04/2011. There is no scope of cash generation from their earning activities. The source of cash deposit during demonetization period was shown from the withdrawal made in the month

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

151 Taxman 286 wherein the said legal Maxim was accepted by the Apex Court. 13. Section 80HHC was amended with retrospective effect by way of adding third and fourth provisos to said section by Taxation Laws Second (Amendment) Act, 2005 from 1st April 1998 and the said amendment resulted in tax demand causing hardship to the tax payers. The retrospective

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

151 Taxman 286 wherein the said legal Maxim was accepted by the Apex Court. 13. Section 80HHC was amended with retrospective effect by way of adding third and fourth provisos to said section by Taxation Laws Second (Amendment) Act, 2005 from 1st April 1998 and the said amendment resulted in tax demand causing hardship to the tax payers. The retrospective

SHRI HEMRAJSINH KIRANSINH RATHOD,DADRA & NAGAR HAVELI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal filed by the Assessee is allowed

ITA 239/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.239/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Hemrajsinh Kiransinh Rathod, Vs. The Pcit, Krishna Petroleum, Iocl Dealer, Valsad Near Jalaram Temple, Waghdhara Road, Village Dadra - 396193, Ut Of Dadra & Nagar Haveli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aihpr4957N (Appellant) (Respondent) Appellant By Shri Hardik Vora, Advocate Respondent By Shri Ashok B. Koli, Cit(Dr) 14/08/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 143(3)Section 263

properties of business. Since said overdraft facility was to manage day to day business of the assessee, the loan processing charges paid of Rs.59326/- is a revenue nature, and it is not a capital nature and accordingly, the assessee had debited said processing charges to his profit and loss a/c. We further submit that; We submit that Assessee's return

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2,, SURAT vs. SHRI RAMESHBHAI RAGHAVBHAI BHADANI, SURAT

In the result, summarized and concise ground No

ITA 45/SRT/2021[2014-15]Status: DisposedITAT Surat15 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./It(Ss)A Nos.25 &31/Srt/2021 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Deputy Commissioner Of Rameshbhai Raghavbhai Bhadani, Prop. Of M/S Rangeela Fashion, 14, Income-Tax, Central Circle-2, Room No. 505, 5Th Floor, Nirman Industrial Estate, A.K. Road, Fulpada, Surat Aaykar Bhawan, Majura Gate, Vs. Surat-395001. Deputy Commissioner Of Income- Rameshbai Raghavhai Bhadani Plot No.14-16, Nirman Tax, Central Circle-2, Room No.505, 5Th Floor, Aaykar Bhawan, Majura Industrial Estate, A./K. Road, Surat-395008 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.45/Srt/2021 ("नधा"रणवष" / Assessment Year: (2014-15) Deputy Commissioner Of Shri Rameshbhai Raghavbhai Income-Tax, Circle-3, Room No. Bhadani, Prop. Of M/S Rangeela Vs. 505, 5Th Floor, Aaykar Bhawan, Fashion, 14, Nirman Industrial Majura Gate, Surat-395001. Estate, A.K. Road, Fulpada, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 132Section 143(3)

151, Page No 47 to 58. Similar protective addition was made for A.Y. 2014-15 of Rs. 25,00,28,700/- which was also deleted by the CIT(Appeals), which is subject matter of Revenue’s appeal in ITA No IT(SS) No. 45/SRT/22021 for A.Y. 2014-15. Similar addition was also made