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8 results for “house property”+ Section 66(1)clear

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Key Topics

Section 143(3)16Section 2(15)12Section 14810Section 118Section 124Section 12A4Exemption4Section 69B2Section 1322Addition to Income

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

property and no explanation was made by the assessee, it is open to the revenue to hold that it is the income of the assessee and no further burden lies on the revenue to show that the income from any particular source. Roshan Di Hatti Vs. CIT (SC) 107 ITR 938. Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District

2
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MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

property and no explanation was made by the assessee, it is open to the revenue to hold that it is the income of the assessee and no further burden lies on the revenue to show that the income from any particular source. Roshan Di Hatti Vs. CIT (SC) 107 ITR 938. Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

1; Fifth Edition): “Trade or Commerce- The definition of 'trade' does not find its place in the Act. The dictionary meaning of 'trade' as per dictionary of Webster's New Twentieth Century Dictionary, (Second edition), means amongst others, 'A means of earning one's living, occupation or work'. In Black's Law Dictionary also ‘trade' means a business which

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

1; Fifth Edition): “Trade or Commerce- The definition of 'trade' does not find its place in the Act. The dictionary meaning of 'trade' as per dictionary of Webster's New Twentieth Century Dictionary, (Second edition), means amongst others, 'A means of earning one's living, occupation or work'. In Black's Law Dictionary also ‘trade' means a business which

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

1; Fifth Edition): “Trade or Commerce- The definition of 'trade' does not find its place in the Act. The dictionary meaning of 'trade' as per dictionary of Webster's New Twentieth Century Dictionary, (Second edition), means amongst others, 'A means of earning one's living, occupation or work'. In Black's Law Dictionary also ‘trade' means a business which

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

1; Fifth Edition): “Trade or Commerce- The definition of 'trade' does not find its place in the Act. The dictionary meaning of 'trade' as per dictionary of Webster's New Twentieth Century Dictionary, (Second edition), means amongst others, 'A means of earning one's living, occupation or work'. In Black's Law Dictionary also ‘trade' means a business which

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

66%. The Assessing Officer also noticed that Shri Ashish Agarwal and Shri Shashank Gupta are the directors in both the above said companies. 5. We shall now narrate the facts relating to the additions made in the hands of both the assessees herein. We noticed earlier that Shri Anil Kumar Tulsiani had stated that the entries found in the loose

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

66%. The Assessing Officer also noticed that Shri Ashish Agarwal and Shri Shashank Gupta are the directors in both the above said companies. 5. We shall now narrate the facts relating to the additions made in the hands of both the assessees herein. We noticed earlier that Shri Anil Kumar Tulsiani had stated that the entries found in the loose