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.

12 results for “house property”+ Section 233clear

Sorted by relevance

Delhi529Karnataka443Mumbai243Bangalore132Cochin61Chennai57Ahmedabad37Kolkata35Raipur30Jaipur28Indore19Lucknow18Hyderabad17Calcutta17Surat12Pune9Nagpur7Amritsar7Patna7Visakhapatnam6Telangana6Guwahati5Rajasthan5Rajkot5Chandigarh5Jabalpur4SC3Varanasi1Andhra Pradesh1

Key Topics

Section 26374Section 143(3)18Section 153C10Section 254(1)9Survey u/s 133A6Section 133A5Section 142(1)5Addition to Income5Limitation/Time-bar

RAVI SHANKAR HARI MALPANI,SURAT vs. ACIT CIRCLE-1(2), SURAT

In the result, ground No.2 is allowed

ITA 926/SRT/2024[2017-18]Status: DisposedITAT Surat29 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.926/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Ravi Shankar Hari Malpani, Vs. The Acit, 1009/10, Ambaji Market, Near Kamela Circle – 1(2), Darwaja, Salabatpura, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afspm7945K (Appellant) (Respondent) Appellant By Shri Kiran K. Shah, Ca Respondent By Shri Minal Kamble Sr. Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 29/01/2025

Section 115BSection 250Section 69A

house property. The total income was determined at Rs.53,63,740/- against returned income of Rs.17,84,250/-. 4. Aggrieved by the order of AO, the assessee filed appeal before the CIT(A). The grounds of appeal and submission of the appellant are extracted at pages 2 ITA No.926/SRT/2024/AY.2017-18 Ravi Shankar Hari Malpani to 5 of the appellate order

LABDHI JEWELLERD PVT. LTD.,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

5
Section 69B3
Section 69A3
Cash Deposit3

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

ITA 106/SRT/2022[2017-18]Status: DisposedITAT Surat21 Dec 2022AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.104 & 106/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) K.N. Diamond, 5/4299, Ground Floor, Principal Commissioner Of Soniwad, Bilimora, Dist. Income-Tax, Valsad, Room Navsari, Gujarat-396321 No. 301, 3Rd Floor, Pan No. Aadfk 3167 H Vs Income-Tax Office, Palak Arcade, Pali, Shantinagar, Labdhi Jewellerd Pvt. Ltd. Tithal Road, Valsad, Soniwad, Bilimora, Dist. Gujarat-396001 Navsari, Gujarat-396321 Pan No. Aabcl 1645 A अपीलाथ"/Appellant ""यथ" /Respondent

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

Housing Projects Ltd (2012) 343 ITR 329 (Del) on the addition of aforesaid submission, Ld. AR for the assessee prayed before the Bench to set aside / quash the impugned order of ld. PCIT passed under section 263 of the Act. ITA Nos.104 & 106/SRT/2022 (A.Y 17-18) K.N.Diamond & Labdhi Jewellers Pvt. Ltd 13. On the other hand

K. N. DIAMOND,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

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

ITA 104/SRT/2022[2017-18]Status: DisposedITAT Surat21 Dec 2022AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.104 & 106/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) K.N. Diamond, 5/4299, Ground Floor, Principal Commissioner Of Soniwad, Bilimora, Dist. Income-Tax, Valsad, Room Navsari, Gujarat-396321 No. 301, 3Rd Floor, Pan No. Aadfk 3167 H Vs Income-Tax Office, Palak Arcade, Pali, Shantinagar, Labdhi Jewellerd Pvt. Ltd. Tithal Road, Valsad, Soniwad, Bilimora, Dist. Gujarat-396001 Navsari, Gujarat-396321 Pan No. Aabcl 1645 A अपीलाथ"/Appellant ""यथ" /Respondent

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

Housing Projects Ltd (2012) 343 ITR 329 (Del) on the addition of aforesaid submission, Ld. AR for the assessee prayed before the Bench to set aside / quash the impugned order of ld. PCIT passed under section 263 of the Act. ITA Nos.104 & 106/SRT/2022 (A.Y 17-18) K.N.Diamond & Labdhi Jewellers Pvt. Ltd 13. On the other hand

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

Housing Projects Limited [343 ITR 329](Dei HC)],  CIT vs. Sunbeam Auto Ltd. [189 Taxman 0436 (Del.)],  PCIT vs. Delhi Airport Metro Express Pvt. Ltd. [ITA No. 705/2017(Del),  CIT V/s. Vika Polymers [341 ITR 537] (Delhi HC),  CIT vs Ganpat Ram Bishnoi [296 ITR 0292] (Raj HC),  CIT vs. Jain Constructions

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

Housing Projects Limited [343 ITR 329](Dei HC)],  CIT vs. Sunbeam Auto Ltd. [189 Taxman 0436 (Del.)],  PCIT vs. Delhi Airport Metro Express Pvt. Ltd. [ITA No. 705/2017(Del),  CIT V/s. Vika Polymers [341 ITR 537] (Delhi HC),  CIT vs Ganpat Ram Bishnoi [296 ITR 0292] (Raj HC),  CIT vs. Jain Constructions

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

Housing Projects Limited [343 ITR 329](Dei HC)],  CIT vs. Sunbeam Auto Ltd. [189 Taxman 0436 (Del.)],  PCIT vs. Delhi Airport Metro Express Pvt. Ltd. [ITA No. 705/2017(Del),  CIT V/s. Vika Polymers [341 ITR 537] (Delhi HC),  CIT vs Ganpat Ram Bishnoi [296 ITR 0292] (Raj HC),  CIT vs. Jain Constructions

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

housing project, particularly when in course of search and survey operation, no unexplained investment or unexplained expenditure were detected. The ld AR made reliance on decision of Gujarat High Court in case of Abhishek Corporation [I.T. Reference No 15 of 2003] pronounced on 07.11.2014, in which other decision of the Gujarat High Court were cited. 10. It was argued that

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

housing project, particularly when in course of search and survey operation, no unexplained investment or unexplained expenditure were detected. The ld AR made reliance on decision of Gujarat High Court in case of Abhishek Corporation [I.T. Reference No 15 of 2003] pronounced on 07.11.2014, in which other decision of the Gujarat High Court were cited. 10. It was argued that

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

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

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

Housing Projects Limited [343 ITR 329](Del HC)] 17. CIT vs. Sunbeam Auto Ltd. [189 Taxman 0436 (Del.)] 18. PR.CIT vs. Delhi Airport Metro Express Pvt. Ltd. [ITA No. 705/2017(Del HC)] 19. CIT V/S. Vikas Polymers [341 ITR 537] (Delhi HC) 20. CIT vs Ganpat Ram Bishnoi [296 ITR 0292] (Raj HC) 21. CIT vs Jain Constructions

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

Housing Finance Ltd Kuberji & Sons - do - Axis Bank Naresh B. Agrawal - do - South India Bank Ltd Shree Kuberji Builders (Prop. Block No. 182, S. No. 216/6, TPS Naresh Agrawal) No. 35, Kumbharia Kotak Mahindra Bank Naresh Agrawal S. No. 4, Block No. 4/B at Kumbharia IT(SS)A No.68, 70 & ITA. No.170/Srt/2023 A.Ys

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR. -4, SURAT vs. SHREE KUBERJI TEXTILE DECK, SURAT

In the result, grounds of appeal raised by revenue as well as assessee are dismissed

ITA 223/SRT/2023[2020-21]Status: DisposedITAT Surat29 Dec 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 63 & 64/Srt/2023 (Ay: 2016-17 & 2019-20) (Physical Hearing) D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/ Revenue Respondent/ Assessee D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/Revenue Respondent/Assessee

Section 153ASection 254(1)Section 292CSection 69B

House, Begumpura, Ring Road, Surat, a paper containing certain details were seized as Annexure A/4, which contains certain incriminating evidence. The assessing officer scanned the said paper on page No. 3 of assessment order. The Assessing Officer on perusal of such details of page No. 4 of Annexure A/4, was of the view that it contains the detail of plot

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)

233-234, Sarbhon as being made from, the amount received back on cancellation of the project La-Grand, which was even furnished to the learned AO on Pg 31 & 32 of the assessment order in the case of the assessee for the A.Y 2013-14. Based on these facts, ld CIT(A) noted that assessee has explained the source, therefore