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5,494 results for “house property”+ Penaltyclear

Sorted by relevance

Mumbai1,313Delhi1,181Jaipur359Bangalore340Ahmedabad322Karnataka316Chennai262Hyderabad206Chandigarh190Kolkata159Pune154Indore112Cochin57Raipur55Visakhapatnam50Lucknow48Nagpur44Surat42Rajkot34Calcutta34Telangana33SC33Cuttack32Amritsar27Agra19Patna15Guwahati8Varanasi7Dehradun7Rajasthan7Jodhpur6Allahabad5Ranchi4Panaji4A.K. SIKRI ROHINTON FALI NARIMAN3Orissa2Punjab & Haryana1Jabalpur1Himachal Pradesh1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Addition to Income76Section 143(3)75Penalty37Section 69A33Section 153A33Section 271(1)(c)32Section 143(2)25Section 14824Section 14722Section 69C

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 47/MUM/2015[2005-06]Status: DisposedITAT Mumbai06 Oct 2016AY 2005-06

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Showing 1–20 of 5,494 · Page 1 of 275

...
21
Disallowance18
House Property18
ITA 46/MUM/2015[2004-05]Status: DisposedITAT Mumbai06 Oct 2016AY 2004-05

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 49/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 241/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 48/MUM/2015[2006-07]Status: DisposedITAT Mumbai06 Oct 2016AY 2006-07

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 52/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 50/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 242/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

THE PHOENIX MILLS LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 51/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

penalty u/s. 271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals

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)

house property. It is seen that the case laws discussed above are applicable to the facts of the case of the appellant and hence respectfully following above decisions of various courts the addition of AO is deleted. AO to treat the receipt as business receipt and not rental receipts. Without prejudice Ground 3 - Interest disallowed Rs 17.37 crores on capital

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 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 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)

house property. It is seen that the case laws discussed above are applicable to the facts of the case of the appellant and hence respectfully following above decisions of various courts the addition of AO is deleted. AO to treat the receipt as business receipt and not rental receipts. Without prejudice Ground 3 - Interest disallowed Rs 17.37 crores on capital

DURAISAMY SENTHIL KUMAR,ERODE vs. ITO, ERODE

In the result, appeal filed by the assessee is allowed

ITA 552/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Sept 2023AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha.Gआयकरअपीलसं./I.T.A.No.552/Chny/2023 ("नधा"रणवष" / Assessment Year: 2018-19) Shri Duraisamy Senthil Kumar Vs The Income Tax Officer, 16, Muthurangam Street, Erode. Erode-638 001. Pan: Alwps 8708C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.P.Sajit Kumar, JCITFor Respondent: 13.09.2023
Section 143(3)Section 270ASection 270A(8)Section 273B

penalty u/s 270A of the Act for presumed mis-reporting of income was wholly unjustified and ought to have appreciated that the inadvertent mistake of treating the Selfoccupied Property as Let out Property for the purpose of computation of income from house

M/S ARENA ENTERPRISES ,MUMBAI vs. ITO, WARD 41(4)(1), MUMBAI

In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for stati...

ITA 6321/MUM/2024[2017-18]Status: DisposedITAT Mumbai26 Sept 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Surendra Mohan, Sr. DRFor Respondent: Ms. Mrugakshi Joshi
Section 143(3)Section 263Section 40A(2)(b)

House Property', which is not allowable. As such, provisions of uch, provisions of section 40A(2)(b) of the Act are clearly applicable in respect of section 40A(2)(b) of the Act are clearly applicable in respect of section 40A(2)(b) of the Act are clearly applicable in respect of interest payment of Rs.2,19,87,072/ interest

M/S ARENA ENTERPRISES,MUMBAI vs. ITO, WARD, 41(4)(1), MUMBAI

In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for stati...

ITA 6322/MUM/2024[2017-18]Status: DisposedITAT Mumbai26 Sept 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Surendra Mohan, Sr. DRFor Respondent: Ms. Mrugakshi Joshi
Section 143(3)Section 263Section 40A(2)(b)

House Property', which is not allowable. As such, provisions of uch, provisions of section 40A(2)(b) of the Act are clearly applicable in respect of section 40A(2)(b) of the Act are clearly applicable in respect of section 40A(2)(b) of the Act are clearly applicable in respect of interest payment of Rs.2,19,87,072/ interest

SUYASH HOLDING & ESTATE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 8(2)(4), MUMBAI

In the result, appeal of assessee is allowed in part in terms indicated hereinabove

ITA 341/MUM/2018[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 14A

house property. Penalty proceedings U/s. 271(1)(c) are separately initiated for furnishing inaccurate particulars of income leading to concealment

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 118/IND/2017[2012-13]Status: DisposedITAT Indore21 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property 4,69,34,191/- 5.2 Since, the assessee has furnished inaccurate particulars of its income and concealed income, penalty

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

ITA 203/IND/2018[2014-15]Status: DisposedITAT Indore21 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property 4,69,34,191/- 5.2 Since, the assessee has furnished inaccurate particulars of its income and concealed income, penalty

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 117/IND/2017[2011-12]Status: DisposedITAT Indore21 Nov 2022AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property 4,69,34,191/- 5.2 Since, the assessee has furnished inaccurate particulars of its income and concealed income, penalty

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 344/IND/2017[2013-14]Status: DisposedITAT Indore21 Nov 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property 4,69,34,191/- 5.2 Since, the assessee has furnished inaccurate particulars of its income and concealed income, penalty

S VIJAYALAKSHMI,CHENNAI vs. ITO, NON CORP WARD 10(5), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 419/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 Apr 2022AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Mr.N.Quadir Hoseyn, AdvFor Respondent: Ms.Helen Ruby Jesindha, JCIT
Section 54Section 54F

penalty levied u/s.271(1)(c) of the Act, very clearly observed that though, the assessee was constructed house by taking plan sanction for commercial purpose, but 2/3rd of the house has been occupied for residence and only 1/3rd of the house has been let out for commercial purpose. The Ld.CIT(A) has observed that the assessee never used the property