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.

4 results for “house property”+ Section 374(2)clear

Sorted by relevance

Mumbai442Karnataka442Delhi302Chennai104Bangalore96Chandigarh70Jaipur56Kolkata36Visakhapatnam33Ahmedabad26Agra25Raipur14Indore14Nagpur9Hyderabad9Pune8Cochin7Guwahati7Lucknow6Telangana6Rajasthan4Surat4SC3Jodhpur3Cuttack1Amritsar1Patna1Andhra Pradesh1Calcutta1Allahabad1

Key Topics

Section 13910Section 54F8Section 139(1)6Section 139(4)6Section 69A3Deduction3Section 254(1)2Section 143(3)2Section 542Capital Gains

ITO, WARD-3(2)(4), SURAT vs. LATE KHUSHMANBHAI CHNDUBHAI PATEL-HUF, L/H. JIGISHA PATEL, SURAT

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

ITA 563/SRT/2019[2011-12]Status: DisposedITAT Surat23 Dec 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) I.T.O. Late Khushmanbhai Chandubhai Patel Ward-3(2)(4), (Huf), Vs. Surat. L/H Jigisha Patel, Opp. Nityanandeshwar Mahadev Temple, Nanived, Katargam, Surat-395004. Pan : Aaihp 4025 L Appellant Respondednt

Section 143(3)Section 154FSection 2(14)Section 254(1)Section 263Section 54

374). The Assessing Officer was of the view that the exemption under Section 54 is allowable for the purpose of residential property or for construction of residential property and not for commercial property. Thus, the Assessing Officer issued show cause notice to the assessee as to why allow only proportionate deduction about residential unit. 3. The assessee furnished its detailed

2
Disallowance2
Addition to Income2

DY. COMMISSIONER OF INCOME TAX, CC-4, SURAT, SURAT vs. M/S. SHREE KUBERJI ASSOCIATES, SURAT

In the result, the ground No

ITA 155/SRT/2023[2020-21]Status: DisposedITAT Surat22 Dec 2023AY 2020-21

Bench: Shri Pawan Singh & Dr Arjun Lal Saini(Hearing In Physical Court) आ. (खो और ज).सं./It(Ss)A No.28/Srt/2023 (Ay 2019-20) Shree Kuberji Associates, Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Vs Corporate House, Khana Kuva Surat, Aayakar Bhawan, Road, Begumpura, Surat- Majura Gate, Sura-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.29/Srt/2023 (Ay 2020-21) Shree Kuberji Associates Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Corporate House, Khana Kuva Surat, Aayakar Bhawan, Majura Gate, Sura-395001 Road, Begumpura, Surat- Vs 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./Ita No.155/Srt/2023 (Ay 2020-21) Dy.Commissioner Of Income- M/S Shree Kuberji Associates Tax, Central Circle-4, Surat, 2Nd Floor, Shree Kuberji Vs Room No.508, 5Th Floor, Corporate House, Khana Kuva Aayakar Bhawan, Majura Gate, Road, Begumpura, Surat- Surat-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ. (खो और ज).सं./It(Ss)A No.30/Srt/2023 (Ay 2019-20) Shree Kuberji Leisure & Assistant Commissioner Of Infraspace Llp, Income Tax, Central Circle-4, Vs Plot No.2 H/28/29, Shree Surat, Aayakar Bhawan, Kuberji Corporate House, Majura Gate, Sura-395001 Khana Kuva Road, Begumpura, Surat-395002 Pan No. Adcfs 0636 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.34/Srt/2023 (Ay 2019-20) Dy.Commissioner Of Income- M/S Shree Kuberji Leisure & Tax, Central Circle-4, Surat, Infraspace Llp, Room No.508, 5Th Floor, Plot No.2.H/28/29, Shree

Section 143(3)Section 254(1)Section 69A

House, Vs Surat-395001 Khana Kuva Road,Begumpura, Surat-395002 PAN No. ADCFS 0636 D अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Kiran K. Shah, CA राज" की ओर से /Revenue by Shri Ashish Pophare, CIT-DR अपील पंजीकरण/Appeal instituted on 22.02.2023 & 02.03.2023 सुनवाई की तारीख/Date of hearing 23.11.2023 उद्घोषणा की तारीख/Date

SHRI PANKAJBHAI AMBALAL PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(1),, SURAT

In the result, appeal of the assessee is allowed

ITA 3039/AHD/2014[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3039/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Pankajbhai Ambalal Patel, V The Income Tax Officer, Ward-3(1), Surat. 1004, Shreeji Sayona Apartment, S City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8297 Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.3040/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Champakbhai Ambalal Patel, V The Income Tax Officer, 1004, Shreeji Sayona Apartment, S Ward-3(3), Surat. City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8296 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren M.Diwan – Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Two Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Iv, Surat Dated 27.08.2014 For The Assessment Year 2010-11. Page 2 Of 10 Pankajbhai Ambalal Patel & Other Vs. Ito, Ward-3(1), Surat. /Ita No’S.3039 & 3040/Ahd/2014 For A.Y. 2010-11

Section 139Section 139(1)Section 139(4)Section 54F

Section in no way can be interpreted, even by the yardstick of 'lenient interpretation beneficial to the assessee', to mean that amounts deposited in the capital gain scheme account up to the date of filing of return u/s. 139(4) is to be considered for deduction; It would be appropriate to mention that in the decision given

SHRI CHAMPAKBHAI AMBALAL PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 3040/AHD/2014[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3039/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Pankajbhai Ambalal Patel, V The Income Tax Officer, Ward-3(1), Surat. 1004, Shreeji Sayona Apartment, S City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8297 Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.3040/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Champakbhai Ambalal Patel, V The Income Tax Officer, 1004, Shreeji Sayona Apartment, S Ward-3(3), Surat. City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8296 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren M.Diwan – Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Two Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Iv, Surat Dated 27.08.2014 For The Assessment Year 2010-11. Page 2 Of 10 Pankajbhai Ambalal Patel & Other Vs. Ito, Ward-3(1), Surat. /Ita No’S.3039 & 3040/Ahd/2014 For A.Y. 2010-11

Section 139Section 139(1)Section 139(4)Section 54F

Section in no way can be interpreted, even by the yardstick of 'lenient interpretation beneficial to the assessee', to mean that amounts deposited in the capital gain scheme account up to the date of filing of return u/s. 139(4) is to be considered for deduction; It would be appropriate to mention that in the decision given