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6 results for “house property”+ Section 96clear

Sorted by relevance

Mumbai702Delhi584Bangalore209Hyderabad146Jaipur146Chandigarh108Chennai105Ahmedabad78Cochin71Kolkata57Pune44Indore43Raipur41Agra30Rajkot27Patna23Surat21Nagpur16Lucknow16Cuttack15SC11Visakhapatnam6Guwahati6Jodhpur5Amritsar3Jabalpur2Panaji1D.K. JAIN JAGDISH SINGH KHEHAR1Allahabad1

Key Topics

Section 153C12Section 143(3)10Section 2637Section 2506Addition to Income6Section 1273Section 1323Section 56(2)(x)3Search & Seizure

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

96 ITR 306 (Kar). xii) CIT Vs. C.V. Soundararajan (1984) 150 ITR 80 (Mad). xiii) CIT Vs. Abrar Ali (2001) 247 ITR 312 (Bom). xiv) Mala Kumar Vs. Asst. CIT (2020) Tax Pub (DT) 2107 (Delhi-Trib.) xv) CIT Vs. Eagle Theaters (2021) 205 Taxmann 449 (Del). xvi) Devendra Kumar Shroff, Kolkata Vs. ITO, Ward-7(2), Kolkata in I.T.A

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 264/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam17 Jun 2025AY 2021-22

Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.264/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Haresh Kumar Lalwani V. Pr.Cit -1 22-1-22, Ambati Satram Junction Aayakar Bhavan, Daba Gardens Vizianagaram – 535002 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan: Aaqpt9248P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

3
Undisclosed Income3
Capital Gains2
Long Term Capital Gains2
Bench:
Section 143(3)Section 263Section 56(2)(x)Section 69A

house property of Rs. 3,26,665/-. Subsequently, the case of the assessee was selected for scrutiny in respect of cash deposits and purchase of immovable property and the Ld. AO has completed the assessment under section 143(3) r.w.s. 144B of the Act on 19.12.2022 determining the total income of Rs.73,71,744/- by making addition of Rs.35

SRINIVASA RAO ARNEPALLI,KRISHNA DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purpose

ITA 153/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Rama MurthyFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 143(3)Section 263

housing loan interest of Rs. 5,96,817/- and the Ld. AO examined the loan interest certificate submitted by the assessee before the Ld. AO and hence it is not correct to state that proper verification has not been carried on by the AO. 5 I.T.A. No.153/Viz/2023, A.Y.2017-18 Sinivasa Rao Arnepalli, Krishna Dist. 5. On the facts

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CERCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

ITA 79/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Mar 2025AY 2017-18

Bench: Shri Manjunatha G. (Accountant Member), Shri K. Narasimha Chary (Judicial Member)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)
Section 127Section 132Section 143(3)Section 153CSection 250

Housing & M/s Lifestyle Livingspace and other connected cases on 25.10.2017. During the course of search in the residential premises of Shri Chalasani Ramesh Babu, Managing Partner of M/s Lifestyle Livingspace, incriminating material in the form of loose sheets and documents (MOU) were found. As per MOU entered into between Shri Pinnamaneni Sridhar and Shri Chalasani Ramesh Babu, Managing Partner

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

ITA 80/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Mar 2025AY 2018-19
For Appellant: Shri C.Subrahmanyam, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)
Section 127Section 132Section 143(3)Section 153CSection 250

Housing & M/s Lifestyle Livingspace and other connected cases on 25.10.2017. During the course of search in the residential premises of Shri Chalasani Ramesh Babu, Managing Partner of M/s Lifestyle Livingspace, incriminating material in the form of loose sheets and documents (MOU) were found. As per MOU entered into between Shri Pinnamaneni Sridhar and Shri Chalasani Ramesh Babu, Managing Partner

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

ITA 78/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam18 Mar 2025AY 2016-17

Bench: Shri Manjunatha G. (Accountant Member), Shri K. Narasimha Chary (Judicial Member)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)
Section 127Section 132Section 143(3)Section 153CSection 250

Housing & M/s Lifestyle Livingspace and other connected cases on 25.10.2017. During the course of search in the residential premises of Shri Chalasani Ramesh Babu, Managing Partner of M/s Lifestyle Livingspace, incriminating material in the form of loose sheets and documents (MOU) were found. As per MOU entered into between Shri Pinnamaneni Sridhar and Shri Chalasani Ramesh Babu, Managing Partner