BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3,664 results for “house property”+ Section 263clear

Sorted by relevance

Mumbai899Delhi722Karnataka464Bangalore411Kolkata179Chennai134Jaipur128Ahmedabad115Chandigarh72Hyderabad67Indore66Pune58Calcutta53Raipur42Lucknow29Surat24Visakhapatnam23Rajkot22Amritsar22Patna21Guwahati20Agra17Cuttack11Cochin11SC10Telangana9Rajasthan8Nagpur7Jodhpur6Dehradun5Jabalpur4Kerala2Ranchi1Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 263160Section 143(3)128Section 14750Addition to Income50Disallowance33Deduction32Section 14A28Section 14826Section 1126Section 143(2)

MANJU RAKESH JAIN,MUMBAI vs. PCIT, MUMBAI-20, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2280/MUM/2025[2020-2021]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-2021

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21 Manju Rakesh Jain, Pcit, Mumbai-20 704-A, Highland Park, Lokhanwala 418, 4Th Floor, Piramal Chambers, Vs. Complex, Andheri West, Lalbaug, Parel, Mumbai-400058. Mumbai-400012. Pan No. Aaepj 9613 N Appellant Respondent

For Appellant: Mr. Rajesh Kumar Yadav, CIT-DRFor Respondent: Mr. Rakesh Joshi, CA
Section 143(3)Section 144BSection 263Section 57

House Property', 'Capital Gains' and 'Income from Other Sources'. The return was selected for scrutiny and the assessment was The return was selected for scrutiny and the assessment The return was selected for scrutiny and the assessment completed under Section 143(3) read with Section 144B of the completed under Section 143(3) read with Section 144B of the completed

Showing 1–20 of 3,664 · Page 1 of 184

...
23
Section 13(3)20
Business Income15

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 4864/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 263, of the Income-tax Act, 1961 Income from house property Chargeable as - Assessment treating income derived by assessee

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 1399/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 263, of the Income-tax Act, 1961 Income from house property Chargeable as - Assessment treating income derived by assessee

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 7407/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 263, of the Income-tax Act, 1961 Income from house property Chargeable as - Assessment treating income derived by assessee

DLF CYBER CITY DEVELOPERS LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal of the assessee is partly allowed

ITA 3692/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Nov 2023AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 263, of the Income-tax Act, 1961 Income from house property Chargeable as - Assessment treating income derived by assessee

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 1451/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 263, of the Income-tax Act, 1961 Income from house property Chargeable as - Assessment treating income derived by assessee

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 4865/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Nov 2023AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 263, of the Income-tax Act, 1961 Income from house property Chargeable as - Assessment treating income derived by assessee

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 143(3)Section 263

Housing Projects Ltd. ITA No.179/2011 HC of\nDelhi - Dt. of order 1.3.2012 343 ITR 329(Delhi)\nIn the present case, the findings recorded not gone into and has not given\nany by the Tribunal are correct as the CIT has reason for observing that\nthe order passed by the Assessing Officer was erroneous. The finding\nrecorded

THE J.K. TRUST BOMBAY,MUMBAI vs. CIT (E), MUMBAI

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAATT0611L "नधा"रती क" ओर से / Assessee by Shri Rakesh Mohan राज"व क" ओर से / Revenue by Shri C.S. Gulati-CIT-DR 10/07/2018 सुनवाई क" तार"ख / Date of Hearing : 25/07/2018 आदेश क" तार"ख /Date

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

section 263 is not permitted to substitute his estimate of income in place of the income estimated by the Assessing Officer. (vii) The Assessing Officer exercises quasi-judicial power vested in him and if he exercises such power in accordance with law and arrive at a conclusion, such conclusion cannot be termed to be erroneous simply because the Commissioner

ABHA BANSAL,GURGAON vs. PCIT, CENTRAL, GURGAON

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

Properties vs., Kasturi & Sons Ltd., in CA.No.10025- 10026/2017 Dated 24.04.2018 in which it was held that “it may be relied upon in a litigation between the parties relating to the same subject matter.” It was also held that “the Award under section 35 be enforced as Decree of Court and has attained finality.” Learned Counsel for the Assessee also

PANKAJ BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

Properties vs., Kasturi & Sons Ltd., in CA.No.10025- 10026/2017 Dated 24.04.2018 in which it was held that “it may be relied upon in a litigation between the parties relating to the same subject matter.” It was also held that “the Award under section 35 be enforced as Decree of Court and has attained finality.” Learned Counsel for the Assessee also

ROOP KUMAR BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

Properties vs., Kasturi & Sons Ltd., in CA.No.10025- 10026/2017 Dated 24.04.2018 in which it was held that “it may be relied upon in a litigation between the parties relating to the same subject matter.” It was also held that “the Award under section 35 be enforced as Decree of Court and has attained finality.” Learned Counsel for the Assessee also

SHRI BASANT BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 385/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

Properties vs., Kasturi & Sons Ltd., in CA.No.10025- 10026/2017 Dated 24.04.2018 in which it was held that “it may be relied upon in a litigation between the parties relating to the same subject matter.” It was also held that “the Award under section 35 be enforced as Decree of Court and has attained finality.” Learned Counsel for the Assessee also

DCIT CIRCLE-3(1)91), BENGALURU vs. G CORP PRIVATE LIMITED, BANGALORE

In the result is filed by the learned assessing officer is allowed

ITA 2484/BANG/2025[2014-15]Status: DisposedITAT Bangalore01 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: None
Section 143Section 143(2)Section 143(3)Section 263

house property of ₹ 100,251,681/–. In the original assessment order, notice under section 143 (2) of the act was undisputedly issued. The DCIT V G Corp P Ltd AY 14-15 Page 9 of 14 xx. He once again referred to in sub section 143 (2), 143 (3) and section 263

AMBIENCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. PCIT (CENTRAL) DELHI-2, JHANDEWALAN NEW DELHI, DELHI

ITA 1869/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Sept 2025AY 2020-21
For Appellant: \nSh. Mahesh Kumar CA &For Respondent: \nSh. Mahesh Kumar, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

house property' and not disturbed by\nthe department.\n(iii)\nThe assessee has also raised objection against the initiation of\nrevisionary proceeding under Section 263

AMBIENCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. PCIT (CENTRAL), DELHI-2 JHANDEWALAN, NEW DELHI, DELHI

ITA 1868/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Sept 2025AY 2018-19
For Appellant: \nSh. Mahesh Kumar CA &For Respondent: \nSh. Mahesh Kumar, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

house property' and not disturbed by\nthe department.\n(iii)\nThe assessee has also raised objection against the initiation of\nrevisionary proceeding under Section 263

VIRENDRA SINGH BHADAURIA,JAIPUR vs. PR. CIT-3, , JAIPUR

In the result, this appeal of the assessee is allowed

ITA 255/JPR/2020[2015-16]Status: DisposedITAT Jaipur25 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 255/Jp/2020 Assessment Year: 2015-16 Virendra Singh Bhadauriya, Cuke Pr.Cit-3, Vs. 71, Mansa Nagar, Shirsi Road, Jaipur. Jaipur-302012. Pan No.: Aaepb 0767 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Datyani Pandey (Adv) & Shri Rajiv Pandey (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit-3, Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2015-16. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case Ld. Pr. Commissioner Of Income Tax-3, Jaipur Erred In:- Ground No.1:- In Holding That The Assessment Order Dt.26.12.2017 Passed U/S 143(3) By Assessing Officer To Be Erroneous In So Far As Is Prejudicial To Interest Of Revenue On Issues Of 2

For Appellant: Ms. Datyani Pandey (Adv) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 143(3)Section 263Section 54Section 54F

property and had to be satisfied with such arrangement of "A House". In such case having invested in "A House" and declaring the same there was no case of prejudicial to interest of revenue and assessee made his intention full and clear at the outset. Ground No. 2:- Ld. Pr. CIT — 3, Jaipur erred in not accepting assessee's submission

DCIT, RANGE-3, LUCKNOW vs. M/S WELLDONE INFRASTRUCTURE PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

ITA 406/LKW/2020[2017-18]Status: DisposedITAT Lucknow22 Apr 2025AY 2017-18

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2017-18 Dy. Commissioner Of Income Tax, Vs. M/S Welldone Infrastructure Range-3, Lucknow Private Limited, Lucknow Pan:Aaacw6354Q (Appellant) (Respondent) Assessee By: Sh. B.P. Yadav, Advocate Revenue By: Sh. Amit Singh Chauhan, Addl (Cit) & Sh. Sunil Kumar Rajwanshi, Addl Cit (Dr) Date Of Hearing: 10.02.2025 Date Of Pronouncement: 22.04.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A)-2, Lucknow Under Section 250 Of The Income Tax Act, 1961 Allowing The Appeal Of The Assessee Against The Order Passed By The Ld. Ao Under Section 143(3) On 19.12.2019. The Grounds Of Appeal Are As Under:- “1. That The Ld. Cit(A)-2, Lucknow Has Erred In Law & On Facts In Deleting The Addition Of Rs.2,26,72,571/- Without Appreciate The Fact That The Assessee Is Involved In The Business Of Developing Properties & Selling It & Is Earning Rental Income Which Is Incidental To The "Revenue From Business Operations" Of The Assessee. 2. Ld. Cit(A) Had Erred In Law & On Facts Ignoring The Fact That The Assessee, While Filing Original Return Of Income Had Itself Considered That Rental Are In The Nature Of Revenue From Business Operations.

For Appellant: Sh. B.P. Yadav, AdvocateFor Respondent: Sh. Amit Singh Chauhan, Addl (CIT) & Sh
Section 143(3)Section 22Section 250

section 23(5) of the Income Tax Act, 1961 did not differentiate between residential and commercial properties and income from both types of properties were assessable under the head income from house property. It was submitted that merely because 3 A.Y. 2017-17 M/s Welldone Infrastructure Pvt. Ltd. the owner of the property was a company incorporated with the object

SANE & DOSHI ENTERPARISES,MUMBAI vs. JT CIT 17(3), MUMBAI

In the result appeal of the assessee is dismissed

ITA 998/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 Aug 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri. S.C. TiwariFor Respondent: Shri V. Justin, DR
Section 143(3)Section 24Section 48

house property" or it would be chargeable under the head "Profits and gains from business or profession", is the question. It may be mentioned, in the first instance, that merely because there is an entry in the object clause of the business showing a particular object, would not be the determinative factor to arrive at a conclusion that the income