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8 results for “house property”+ Section 50clear

Sorted by relevance

Mumbai1,436Delhi1,368Bangalore500Jaipur330Hyderabad279Chennai274Ahmedabad205Chandigarh182Pune150Kolkata124Indore112Cochin110Rajkot87Raipur82Nagpur51Surat50SC48Visakhapatnam48Lucknow48Amritsar45Patna32Jodhpur27Agra27Guwahati26Cuttack16Dehradun14Varanasi8Allahabad6Jabalpur4Ranchi3Panaji2A.K. SIKRI ROHINTON FALI NARIMAN1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Section 132A8Addition to Income7Search & Seizure6Section 54F5Section 2504Section 143(3)(ii)4Section 153A4Section 69B2Section 132

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

In the result the appeal of the assessee is allowed

ITA 102/VNS/2019[2013-2014]Status: DisposedITAT Varanasi22 Nov 2023AY 2013-2014
For Appellant: Shri. Ashish BansalFor Respondent: Shri. A. K. Singh
Section 54(2)Section 54BSection 54F

50,300/- and ₹ 93,94,781/- u/s 54F respectively. The Ld. AO noted that flat in which investment was claimed was actually booked prior to two years from the date on which capital gain actual arose to the assessee. It was further noted by him that earlier amount advanced to M/s Arslandevelopers was refunded and same was deposited

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY. CIT, CIRCLE - 01, GORAKHPUR

In the result, the appeals of the assessee in ITA No

2
Section 153C2
ITA 17/VNS/2020[2012-2013]Status: DisposedITAT Varanasi16 Jan 2023AY 2012-2013

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

50,000/- in January ‘ 2008 which was kept at house for purchase of the land at Varanasi. The alleged sum of Rs. 9.00 lacs was given to Shri Naim Ahmad on 06.05.2008 to deliver it at Varanasi.” 3i. The AO observed that In view of the above reply/statement, since the assessee has made withdrawals from his cash credit account

SHRI GHANSHYAM JAISWAL,,AZAMGARH vs. DY. C.I.T., CIRCLE - 1, GORAKHPUR

In the result, the appeals of the assessee in ITA No

ITA 14/VNS/2020[2009-2010]Status: DisposedITAT Varanasi16 Jan 2023AY 2009-2010

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

50,000/- in January ‘ 2008 which was kept at house for purchase of the land at Varanasi. The alleged sum of Rs. 9.00 lacs was given to Shri Naim Ahmad on 06.05.2008 to deliver it at Varanasi.” 3i. The AO observed that In view of the above reply/statement, since the assessee has made withdrawals from his cash credit account

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY.CIT, CIRCLE - 1,, GORAKHPUR

In the result, the appeals of the assessee in ITA No

ITA 15/VNS/2020[2010-2011]Status: DisposedITAT Varanasi16 Jan 2023AY 2010-2011

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

50,000/- in January ‘ 2008 which was kept at house for purchase of the land at Varanasi. The alleged sum of Rs. 9.00 lacs was given to Shri Naim Ahmad on 06.05.2008 to deliver it at Varanasi.” 3i. The AO observed that In view of the above reply/statement, since the assessee has made withdrawals from his cash credit account

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY. CIT, CIRCLE - 1, GORAKHPUR

In the result, the appeals of the assessee in ITA No

ITA 16/VNS/2020[2011-2012]Status: DisposedITAT Varanasi16 Jan 2023AY 2011-2012

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

50,000/- in January ‘ 2008 which was kept at house for purchase of the land at Varanasi. The alleged sum of Rs. 9.00 lacs was given to Shri Naim Ahmad on 06.05.2008 to deliver it at Varanasi.” 3i. The AO observed that In view of the above reply/statement, since the assessee has made withdrawals from his cash credit account

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

The appeal of the Revenue is allowed for statistical purposes

ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.

For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 69A

50,000/- - Rs. 39,21,453/-) is the unaccounted money brought into books of account of the assessee as the credit entry which remains unexplained regarding nature and source , and hence is to be taxed as per section 69A of the Act read with Section 115BBE of the 1961 Act Thus, the AO made the addition to the income

ACIT, CC, VARANASI vs. M/S VATIKA NIRMAN PVT. LTD.,, LUCKNOW

In the result, both the appeals of the revenue are dismissed

ITA 115/VNS/2020[2015-2016]Status: DisposedITAT Varanasi23 Nov 2023AY 2015-2016

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 132Section 153CSection 69B

section 153C of the Act. 4. During the course of assessment proceedings, the Assessing Officer examined the shareholding pattern of both the assessee companies herein. He found that the shareholders of both the companies were M/s. Tulsiani Construction and Developers Pvt. Ltd. and KBG Infrastructure Pvt. Ltd., each of them holding 50% of shares. The Assessing Officer further noticed that

ACIT, CC,, VARANASI vs. M/S D.S. INFRAHEIGHTS PVT. LTD.,, VARANASI

In the result, both the appeals of the revenue are dismissed

ITA 114/VNS/2020[2015-2016]Status: DisposedITAT Varanasi23 Nov 2023AY 2015-2016

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 132Section 153CSection 69B

section 153C of the Act. 4. During the course of assessment proceedings, the Assessing Officer examined the shareholding pattern of both the assessee companies herein. He found that the shareholders of both the companies were M/s. Tulsiani Construction and Developers Pvt. Ltd. and KBG Infrastructure Pvt. Ltd., each of them holding 50% of shares. The Assessing Officer further noticed that