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6 results for “house property”+ Section 293clear

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Key Topics

Section 26314Section 696Section 686Section 143(3)4Addition to Income4Section 69B3Survey u/s 133A3Section 254(1)2Section 292C2Section 133A

MS. SHILPA MAYANK PARIKH,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, the appeal of the assessee is allowed

ITA 1212/AHD/2015[2010-11]Status: DisposedITAT Surat06 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.1212/Ahd/2015 "नधा"रणवष"/Assessment Year: 2010-11 Ms. Shilpa Mayank Parikh, Vs. Income Tax Officer, Ward-1, A-2, Atithi Bungalow, Revaba Bharuch Town Ship, Bharuch-392001 [Pan: Aespp 7558 L] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Shailesh J. Shah, Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singhla, Sr. Dr

Section 68Section 69

Property, Capital Gain and income from other sources. The assessee filed her return of income on 02-11-2010 declaring total income of Rs.6,29,275/-. The AO found that the assessee has taken loan from seven parties amounting to Rs.4,96,500/-. The reason for making addition of Rs.4,96,500/- u/s. 68 of the Act have been discussed

MR. RAMANLAL RAGHABHI PATEL ,DAMAN vs. THE PCIT, VALSAD, VALSAD

In the result, appeal filed by the assessee is dismissed

2
House Property2
ITA 105/SRT/2022[2017-18]Status: DisposedITAT Surat21 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.105/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Hearing) Ramanlal Raghabhai Patel, Vs. The Pcit, Valsad. Near Check Post, Dabhel, Daman – 396210, Daman & Diu (Ut). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Accpp2952J

Section 143(3)Section 263

house property, business & profession and other sources. 4. Subject to the above remarks, the total income of the assessee as per returned income filed is accepted. Total income as per return Rs.88,24,930/- Assessed Income Rs.88,24,930/- 5. Assessed u/s 143(3) of the I.T. Act, 1961. Given credit to pre-paid taxes after due verification. Charged interest

LILADEVI DOKANIA,SURAT vs. INCOME TAX OFFICER, WD.1(2)(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 126/SRT/2021[2019-20]Status: DisposedITAT Surat27 Jun 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.126/Srt/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abipd 2171 Q (Appellant ) (Respondent)

For Appellant: Shri Suresh K Kabra, C.AFor Respondent: Shri Deependra Kumar, SR-DR
Section 205

house Property”. The Tenant, while paying the rent to assessee had deducted TDS from the payment, but did not deposit in the Government account. The assessee had claimed the whole of the amount of TDS as credited against the tax payable. However, since the deductor (tenant), did not deposit the TDS amount to the credit of the Government account, therefore

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 CIRCLE-3, SURAT vs. DMC CONSTRUCTION PVT. LTD.,, MUMBAI

In the result, the grounds of Revenue’s appeal are dismissed

ITA 112/SRT/2021[2012-13]Status: DisposedITAT Surat10 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.112/Srt/2021 (Ay 2012-13) (Hearing In Physical Court) Deputy Commissioner Of Dmc Construction Pvt. Ltd Income-Tax, Central Circle-3, 9Th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5Th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 Pan No. Aadcd 2089 C अपीलाथ"/Appellant ""थ" /Respondent

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 254(1)

section 143(2) was served on 11.09.2015. 3. During re-assessment proceedings, the Assessing Officer noted that in the search proceedings at Sumangal Co. at 4th Floor, Union Square, Above Jade Blue, Ghod Dod Road, Surat, evidence regarding cash receipt i.e., on-money on sale of flats were found from the backup of computer of CA. The modus operandi