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167 results for “house property”+ Section 64clear

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Key Topics

Section 26327Addition to Income22Section 143(3)21Section 54E14Section 14811Section 6810Section 1319Section 115J8Section 254(1)7Disallowance

HEMANT ISHWARLAL DESAI,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), SURAT

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 180/SRT/2017[2013-14]Status: DisposedITAT Surat27 Nov 2019AY 2013-14

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Hemant Ishwarlal Desai Dy. Commissioner Of Income Tax Circle-3(1) 305-306, Mahima Heights, Nr. Shardayatan Aayakar Bhavan, Majura Gate, Surat. School, Chandani Chowk, Surat-395007. Pan/Gir No.Abkpd0745Q Appellant) .. Respondent) Assessee By Shri Rasesh Shah Revenue By Ms. Smitha V. Nair (Sr. Dr)

Section 143(2)Section 54Section 54F

64,154/- in House Property and claimed deduction u/s 54F of the Act of Rs.1,10,56,427/-. Notice was given and after the reply of the assessee, the claim of the assessee was declined because the Section

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

Appeal is partly allowed for statistical purposes

Showing 1–20 of 167 · Page 1 of 9

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6
Survey u/s 133A6
House Property6
ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

house properties, in view of fact that one residential property was co-jointly owned in name of assessee and his wife and he could not be treated as 'absolute owner' of said property, deduction under section 54F could not be denied to him. We note that Hon`ble Supreme Court in the case of CIT vs. Vegetable Products

SHANTI ENTERPRISE,,SURAT vs. THE DY.CIT., CIRCLE-1(2),, SURAT

In the result, the appeal of the assessee for A

ITA 3064/AHD/2016[2011-12]Status: DisposedITAT Surat27 Feb 2019AY 2011-12

Bench: Shri Kul Bharat & Shri O. P. Meena

Section 143Section 22

64,11,728 as income from house property in respect of 322 shops which were not complete and ready as electrification was pending , without allowing deduction under section

SHANTI ENTERPRISE,,SURAT vs. THE DY.CIT., CIRCLE-1(2),, SURAT

In the result, the appeal of the assessee for A

ITA 3065/AHD/2016[2012-13]Status: DisposedITAT Surat27 Feb 2019AY 2012-13

Bench: Shri Kul Bharat & Shri O. P. Meena

Section 143Section 22

64,11,728 as income from house property in respect of 322 shops which were not complete and ready as electrification was pending , without allowing deduction under section

KIRIT BABUBHAI JHAVERI,SURAT vs. ACIT, CIRCLE-2(2), SURAT, SURAT

In the result, the appeal is allowed for statistical purposes, subject to the of cost of Rs

ITA 52/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2024 Assessment Year: 2015-16 (Hybrid Hearing) Kirit Babubhai Jhaveri, Vs. Acit, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabpz4942P (Appellant) (Respondent)

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 54Section 54B

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 13.11.2023 by the Commissioner of Income-tax (Appeals), [in short, “the CIT(A)”] for the assessment year (AY) 2015-16, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 143(3) of the Act on 21.12.2017. 2. Grounds

SHRI PRAKASH KAKALDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD - 1(3)(4), SURAT

In the result, this part of ground of appeal is allowed

ITA 217/SRT/2022[2016-17]Status: DisposedITAT Surat10 Mar 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Prakash Kakaldas Shah, The Ito, Ward-1(3)(4), 702, Sterling Apartment, Nr. Priya Surat. Vs. Hotel, Athwagate, Surat – 395003. Pan : Abips4373F Appellant Respondednt

Section 143(3)Section 254(1)Section 68

64,200/- in his total income under section 68, which is not correct at all. It was the duty of Assessing Officer to verify the details furnished by assessee. For brokerage income, the assessee stated that he does not have any details of the person from whom commission was received. 6. The Ld. CIT(A) after considering the submission

SHRI HITESH HIMMATLAL SAVANI,SURAT vs. INCOME TAX OFFICER WARD 3(2)(3), SURAT

In the result, the ground No

ITA 347/SRT/2017[2007-08]Status: DisposedITAT Surat30 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 143(1)Section 147Section 148Section 254(1)

house property. The case was processed under Section 143(1) of the Income Tax Act, 1961 (in short the Act). Subsequently, the case of assessee was reopened under Section 147 of the Act. Notice under Section 148 was issued to the assessee on 31/3/2014. The case of assessee was reopened by the Assessing officer by recording reasons that a survey

SHRI NILESHBHAI P. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1594/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI KAMLESHBHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 149/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

BHARTIBEN C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1595/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

KOKILABEN J. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3181/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SMT. GOMIBEN PREMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 147/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI SHARADKUMAR K. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1554/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI SHANKARBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 131/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI KARSANBHAI MORARBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 148/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

KAMUBHAI DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3123/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI KISHANBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 130/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI JAMUBHAI KALYANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1604/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

SHRI BHIKHUBHAI DAYHABHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 151/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only

NITABEN ASHOKBHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3124/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

64. So far as part first issue is concerned, which relates to section 2(14)(iii)(a) of the Act is concerned, the ld CIT(A) held that as per Notification dated 30.01.1997 (Notified area of Hazira) nine villages were included in the said Notified area. If the said notified area is considered as a unit, the population of only