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4 results for “house property”+ Section 271Bclear

Sorted by relevance

Chennai48Karnataka21Mumbai16Jaipur15Ahmedabad7Hyderabad5Delhi4Kolkata4Surat4Bangalore1Nagpur1Pune1Raipur1SC1Cuttack1

Key Topics

Section 26327Section 143(3)6Section 153C6Section 271B5Section 44A5Section 254(1)4Section 133A3Section 142(1)3Survey u/s 133A3Limitation/Time-bar

SHRI RADHEYSHYAM BISANI,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT

In the result, this appeal of assessee is allowed

ITA 288/SRT/2023[2016-17]Status: DisposedITAT Surat25 May 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Radheyshyam Bisani, I.T.O., B. 1102, Shyam Sangini Apartment, Ward-1(2)(1), Vs. Gd Goenka Canal Road, Vesu, Surat. Surat. Old Address: 204, Paras Market, Ring Road, Surat. Pan No. Aaspb 9157 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271BSection 44A

house property and capital gain. The Assessing Officer while passing the assessment order, accepted the return of income. However, the Assessing Officer initiated penalty under Section 271B

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

3
ITA 92/SRT/2021[2014-15]Status: Disposed
ITAT Surat
21 Oct 2021
AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

271B ( in all three AYs), the ld AR for the assessee submits that the assessee made declaration under IDS, the provisions of section 271D are not applicable. On merits it is submitted that the assessee did not take any loan and therefore the provisions of section 271D are not applicable. The amount involved was booking advances and not loan

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

271B ( in all three AYs), the ld AR for the assessee submits that the assessee made declaration under IDS, the provisions of section 271D are not applicable. On merits it is submitted that the assessee did not take any loan and therefore the provisions of section 271D are not applicable. The amount involved was booking advances and not loan

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

271B ( in all three AYs), the ld AR for the assessee submits that the assessee made declaration under IDS, the provisions of section 271D are not applicable. On merits it is submitted that the assessee did not take any loan and therefore the provisions of section 271D are not applicable. The amount involved was booking advances and not loan