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36 results for “house property”+ Section 13(1)(ia)clear

Sorted by relevance

Mumbai480Delhi450Karnataka383Bangalore229Chennai166Ahmedabad152Hyderabad127Kolkata99Jaipur64Calcutta56Raipur40Visakhapatnam36Indore35Cuttack32Rajkot31Chandigarh27Telangana23Pune22Cochin21Lucknow16Amritsar14Surat13SC8Guwahati7Varanasi7Rajasthan6Patna5Nagpur4Kerala3Jodhpur2Allahabad2Dehradun2Panaji1Agra1J&K1Himachal Pradesh1

Key Topics

Section 143(3)51Section 153A50Addition to Income31Section 14A24Section 4023Section 13215Section 143(2)14Disallowance12Unexplained Cash Credit

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

13. We, therefore, set aside the impugned judgments and allow these appeals with no order as to costs. We direct that the income of the assessee shall be subject to tax under the head "Profits and gains of business or profession".” (iii). As the assessee company before us is in the solitary business of leasing educational infrastructure and providing

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Showing 1–20 of 36 · Page 1 of 2

12
Section 143(1)10
Section 1488
Undisclosed Income8
ITA 314/VIZ/2025[2014-15]Status: Disposed
ITAT Visakhapatnam
26 Nov 2025
AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

13. We, therefore, set aside the impugned judgments and allow these appeals with no order as to costs. We direct that the income of the assessee shall be subject to tax under the head "Profits and gains of business or profession".” (iii). As the assessee company before us is in the solitary business of leasing educational infrastructure and providing

CHALASANI VENKAT,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals filed by the Revenue and the assessee are dismissed

ITA 255/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam07 Mar 2018AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito, Ward-2(2), Vs. Chalasani Venkat, Vijayawada. D.No. 40-10-2B, Pent House, Ramapriya Residency, Mogalrajapuram, Vijayawada. Pan No. Ahvpc 1673 P (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam – FCAFor Respondent: Shri M.R. Bangari – Sr.DR
Section 143(1)Section 143(3)

1,00,49,992/- for Tadigadapa Venture (on which profit offered on sale of flats) and also construction expenses at Rs. 67,17,216/- in the trading account. The assessee was asked to furnish the details of loans taken for house property in CVR Chambers and also for business separately, and also details of interest payment on such loans separately

INDIRA VOONA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 244/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 143(3)Section 250Section 69A

housing loans. We are therefore of the considered view that assessee has properly explained the sources of cash with respect to the withdrawals made by the assessee during July 2016 aggregating to Rs. 15,00,000/- and hence we consider amount of Rs.15,00,000/- as properly explained by the assessee. We therefore direct the Assessing Officer to allow amount

INDIRA VOONA,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS WARD 1, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 268/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 143(3)Section 250Section 69A

housing loans. We are therefore of the considered view that assessee has properly explained the sources of cash with respect to the withdrawals made by the assessee during July 2016 aggregating to Rs. 15,00,000/- and hence we consider amount of Rs.15,00,000/- as properly explained by the assessee. We therefore direct the Assessing Officer to allow amount

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

properties. Those expenses were incurred as part of its normal activities for which the society was formed. Therefore, the money spent by the assessee-society in constructing houses, reclaiming the land, for non-formal education, etc., has to be allowed as deduction in the computation of income. 10. The grants received from Bread for the World were for specific purposes

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

properties. Those expenses were incurred as part of its normal activities for which the society was formed. Therefore, the money spent by the assessee-society in constructing houses, reclaiming the land, for non-formal education, etc., has to be allowed as deduction in the computation of income. 10. The grants received from Bread for the World were for specific purposes

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

properties. Those expenses were incurred as part of its normal activities for which the society was formed. Therefore, the money spent by the assessee-society in constructing houses, reclaiming the land, for non-formal education, etc., has to be allowed as deduction in the computation of income. 10. The grants received from Bread for the World were for specific purposes

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

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

ITA 139/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

property at Bangalore and since the capital gains on the said house sale transaction is exempted under the provisions of section 54, the assessee has not made any TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

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

ITA 132/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

property at Bangalore and since the capital gains on the said house sale transaction is exempted under the provisions of section 54, the assessee has not made any TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

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

ITA 487/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

property at Bangalore and since the capital gains on the said house sale transaction is exempted under the provisions of section 54, the assessee has not made any TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

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

ITA 133/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

property at Bangalore and since the capital gains on the said house sale transaction is exempted under the provisions of section 54, the assessee has not made any TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 106/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

Housing (P) Ltd., Vs. Dy. Commissioner of Income Visakhapatnam. Tax, PAN: AADCA 2121 Q Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri G.V.N. Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri MN Murthy Naik, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 17/10/2022 घोषणा क" तार"ख/Date of : 21/12/2022 Pronouncement

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 104/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

Housing (P) Ltd., Vs. Dy. Commissioner of Income Visakhapatnam. Tax, PAN: AADCA 2121 Q Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri G.V.N. Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri MN Murthy Naik, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 17/10/2022 घोषणा क" तार"ख/Date of : 21/12/2022 Pronouncement

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 105/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

Housing (P) Ltd., Vs. Dy. Commissioner of Income Visakhapatnam. Tax, PAN: AADCA 2121 Q Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri G.V.N. Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri MN Murthy Naik, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 17/10/2022 घोषणा क" तार"ख/Date of : 21/12/2022 Pronouncement

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 385/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

section 40(a)(ia) are squarely applicable and we, do not find any infirmity in the order of the Ld.CIT(A) accordingly, we up hold the 17 I.T.A. No.385/Viz/2014 and 386/Viz/2014, A.Y.2009-10 & 2010-11 M/s Vikas Educational Society, Visakhapatnam order of the Ld.CIT(A). The appeal of the assessee on this ground is dismissed. 11.3. This expenditure of rent, debited

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 386/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

section 40(a)(ia) are squarely applicable and we, do not find any infirmity in the order of the Ld.CIT(A) accordingly, we up hold the 17 I.T.A. No.385/Viz/2014 and 386/Viz/2014, A.Y.2009-10 & 2010-11 M/s Vikas Educational Society, Visakhapatnam order of the Ld.CIT(A). The appeal of the assessee on this ground is dismissed. 11.3. This expenditure of rent, debited

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

ia) of the Act since no tax was deducted U/s. 194A of the Act and accordingly, the Ld. AO disallowed the expenditure claimed at Rs. 56,34,856/- and added back to the total income of the assessee. 7 6. The Ld. AO also made disallowance U/s. 14A of the Act to the extent of Rs.19,27,456/- having

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

ia) of the Act since no tax was deducted U/s. 194A of the Act and accordingly, the Ld. AO disallowed the expenditure claimed at Rs. 56,34,856/- and added back to the total income of the assessee. 7 6. The Ld. AO also made disallowance U/s. 14A of the Act to the extent of Rs.19,27,456/- having

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

ia) of the Act since no tax was deducted U/s. 194A of the Act and accordingly, the Ld. AO disallowed the expenditure claimed at Rs. 56,34,856/- and added back to the total income of the assessee. 7 6. The Ld. AO also made disallowance U/s. 14A of the Act to the extent of Rs.19,27,456/- having