“Section 270(1)”

Section References (mined)Section 270Section 270(1)3 judgments

CONWOOD CONSTRUCTION AND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE - 1(4), MUMBAI

ITA 4756/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Sept 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 254(1)Section 270(1)Section 271(1)(c)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER

M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 185/RJT/2023[2017-18]Status: DisposedITAT Rajkot17 Jul 2025AY 2017-18

Section 263

npreliminary and pre operating expenses charge to revenue\nbefore date of assets put to use and dropping out penalty\nproceedings initiated under section 270(1) of the by the\nassessing officer.\n2.\nDepreciation on machinery need to be calculated from date on\nassets put to use.\n3.\nLikewise depreciation

TIRLOCHAN SINGH,PILIBHIT vs. INCOME TAX OFFICER, WARD-2(5), PILIBHIT

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 497/LKW/2024[2017-18]Status: DisposedITAT Lucknow23 Dec 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Tirlochan Singh V. The Income Tax Officer Post Kadher Choura Ward 2(5) Rampur Kone, Puranpur Pilibhit Pilibhit Tan/Pan:Damps7604M (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

Section 115BSection 143(3)Section 69A

assessing the total income of the assessee at Rs.10,05,460/-. 3. The AO also initiated penalty proceedings under sections 270(1)AAC and 272A(1)(d) of the Act. 4. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority. The appeal was migrated