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3 results for “house property”+ Section 36(1)(vii)clear

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Delhi647Mumbai456Bangalore230Chandigarh123Jaipur97Hyderabad92Cochin64Ahmedabad58Chennai58Indore46Pune35Raipur33SC29Nagpur26Rajkot24Guwahati22Kolkata17Lucknow10Agra9Cuttack8Patna7Surat3Amritsar3Jodhpur2Visakhapatnam1D.K. JAIN JAGDISH SINGH KHEHAR1Ranchi1T.S. THAKUR ROHINTON FALI NARIMAN1Varanasi1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 684Addition to Income3Section 143(3)2Section 692Disallowance2

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

36,794/- under Section 69B of the Act. On the addition of deemed rental income under Section 23(4)(b) of the Act of Rs. 1,26,000/-, the ld. CIT(A) held that the submission of assessee was duly considered by the Assessing Officer, which was not found acceptable to him, no supporting evidence that hotel

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

vii) at Page No. 10 of assessment order and submitted that DCIT, Circle-1(1)(2), Surat Vs. Kejriwal Industries Ltd.,/ITA No.1509/AHD/2016 for A.Y. 2011-12 Page 26 of 49 the AO has observed that the ACIT-TDS, Ranchi has categorically mentioned as finding of fact that all of the alleged lenders are family members or associates of either

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

vii) Jawaharbhai Atmaram Hathiwala vs. ITO (2010) 128 TTJ 36 (Ahd.); (viii) Anil Jaggi vs. ACIT Circle 30 (1)-Mumbai; (ix) CIT Central vs. Sunita Dhadda (2018) 100 taxmann.com 526 (SC) and (x) ITO vs. Bharat A. Mehta (2015) 60 taxmann.com 31 (Guj.). 7.2 In view of the above decisions, the Ld. AR submitted that rates of all shops