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8 results for “depreciation”+ Natural Justiceclear

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Key Topics

Section 234C7Section 686Depreciation6Disallowance6Addition to Income6Section 143(3)5Section 143(1)5Natural Justice5Section 145(3)4Section 147

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal preferred by the assessee is partly

ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 143(2)Section 145(3)

natural justice. The learned CIT(A) erred in dismissing the appeal without duly appreciating the partial submissions made by the appellant and without affording a reasonable opportunity for further submission. 3. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the action of the Assessing Officer in invoking

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: Disposed
4
Section 1484
Section 2504
ITAT Agra
29 Dec 2025
AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

Depreciation Expenses, Dress Expenses, Employee\nProvident Fund, Employee State insurance, Rebate & Discount, Rent\nExpenses, Staff Salaries Expenses.\n7. BECAUSE, the Ld. \"CIT(A)' before dismissing the appeal on the\nground that appellant failed to furnish any documentary evidence with\nregard to the expenses claimed by him, ought to have provided\nopportunity of hearing to the appellant to put forth

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

ITA 81/AGR/2025[2015-16]Status: DisposedITAT Agra03 Apr 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 142(1)Section 143(2)Section 143(3)Section 145(3)

depreciation and passed the assessment order u/s 143(3) of the Act on 30.12.2017 accordingly. 4. Aggrieved with the said order, the assessee filed an appeal before the Ld. CIT(A). The ld. CIT(A) dismissed the appeal of the assessee by observing that the assessee miserably failed to file any compliance and neither the assessee nor its AR filed

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

natural justice. (15) The appellant craves leave to add, delete, modify or substitute any or all the grounds of appeal at any appropriate time.” ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 4 Grounds “1. Because the Ld. Commissioner of Income Tax (Appeals)-I, Agra, hereinafter referred to as 'CIT(A)' erred, both in law and on facts, in holding that

SANTLAL INDUSTRIES LIMITED,MAINPURI vs. WARD 2(1)(2) AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

ITA 269/AGR/2025[2018-2019]Status: DisposedITAT Agra30 Jul 2025AY 2018-2019

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

Section 143(3)Section 250Section 250(6)

depreciation, made by the Assessing Officer vide assessment order dated 25.02.2021 passed u/s. 143(3) r.w.s. 143(3A) & 143(3B) of the Act. 2. This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has erred in confirming the assessment order ex parte, without affording proper opportunity of hearing to the appellant

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

Nature of asset Machinery sold 31,17,40,000 Non Depreciable 31,17,40,000 3,97,60,000 10,00,000 4,07,60,000 Depreciable Assets 10,00,000 35,25,00,000| B1,17,40,000 3,97,60,000 Total I.T.A No. 54/AGR/2021 12 On Condonation of Delay (Ground No.1) For the disposal of Ground No.1