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2 results for “depreciation”+ Section 154(3)clear

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Key Topics

Section 1542Section 1442Depreciation2

SULTAN SINGH ,MATHURA vs. DCIT, CIRCLE 1(1)(1) AGRA, AGRA

Appeal is allowed

ITA 161/AGR/2022[2015-16]Status: DisposedITAT Agra11 Feb 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2015-16

Section 154

3. It emerges during the course of hearing that learned Assessing Officer had invoked its section 154 rectification jurisdiction to disallow assessee’s claim of higher depreciation

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 144
Section 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