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.

151 results for “depreciation”+ Section 139(4)clear

Sorted by relevance

Mumbai1,046Delhi858Bangalore368Chennai320Kolkata242Jaipur182Ahmedabad151Raipur125Hyderabad122Chandigarh95Indore93Pune84Cochin60Karnataka58Surat49Amritsar38Visakhapatnam35Nagpur34Lucknow32Guwahati26Cuttack22SC20Jodhpur17Allahabad13Telangana10Patna9Rajkot7Panaji6Dehradun5Punjab & Haryana3Agra2Varanasi2Calcutta1Ranchi1Tripura1Jabalpur1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)85Section 14A80Addition to Income73Disallowance63Depreciation50Section 115J35Section 143(2)29Section 26325Section 14824Section 139(1)

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

4,46,139/- and additional depreciation of Rs. 3,69,848/ and added to the total income of the assessee. 36. Aggrieved assessee preferred an to appeal before the learned CIT-A who allowed the appeal of the assessee by observing that the issue is covered in favour of the assessee by the order of this Tribunal

Showing 1–20 of 151 · Page 1 of 8

...
23
Deduction22
Section 14721

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

4,46,139/- and additional depreciation of Rs. 3,69,848/ and added to the total income of the assessee. 36. Aggrieved assessee preferred an to appeal before the learned CIT-A who allowed the appeal of the assessee by observing that the issue is covered in favour of the assessee by the order of this Tribunal

ACIT ANAND CIRCLE, ANAND, ANAND vs. ELECON ENGINEERING COMPANY LTD, VALLABH VIDYANAGAR

In the result, appeal filed by the Revenue is dismissed

ITA 2084/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2020-21

Bench: Us.

For Appellant: Smt. Kakoli Uttam Ghosh, Sr. DRFor Respondent: Shri M. K. Patel, Advocate
Section 139(1)Section 139(4)Section 143(1)Section 154Section 250Section 32(2)

139(1). However, section 32(2) is not included within ambit of section 80. 12. Further, reliance also placed on decision of Delhi High Court in case of CIT vs Govind Nagar Sugar Ltd (Delhi HC) (334 ITR 13) wherein Delhi High Court held that: 13. “17. From the above, it comes out that the effect of section

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. CLARIS LIFESCIENCES LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 295/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 295/Ahd/2022 धििाधरणवरध/Asstt. Year: 2018-2019 The D.C.I.T, M/S Claris Lifesciences Limited, Central Circle-2(1), Vs. Claris Corporate Hq, Ahmedabad. Near Parimal Rly. Crossing, Ellisbridge, Ahmedabad-380006. Pan: Aaacc6366Q

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. ParmarFor Respondent: Shri Sudhendu Das, CIT.D.R
Section 50Section 54ESection 70Section 74

4. Aggrieved assessee preferred an appeal to the learned CIT-A who allowed the long-term capital loss against the short-term capital gain by observing as under: 5. Ground of appeal 3 in against the AO after holding the capital gains arising out of sale of depreciable asset of Solar Power Plant as short term in nature, denied

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 254

section 139 and pays the taxes due on returned income and (B) Payer produces a certificate in prescribed form i.e. form 26A from a CA to the effect that the payee has included the income in return and paid taxes thereof. 13.16 In view of the above, we note that the disallowance cannot be made without referring the provisions

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. KALPARATRU POWER TRANSMISSION LIMITED,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2853/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

139 ITD 628 [2012 “…. o Thus, the intention was not to deny the benefit to the assessee who have acquired or installed new machinery or plant. The second proviso to section 32(l)(iia) restricts the allowances only to 50% where the assts have been acquired and put to use for a period less than 180 days in the year

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2472/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2013-14
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

139 ITD 628 [2012 “…. o Thus, the intention was not to deny the benefit to the assessee who have acquired or installed new machinery or plant. The second proviso to section 32(l)(iia) restricts the allowances only to 50% where the assts have been acquired and put to use for a period less than 180 days in the year

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2471/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

139 ITD 628 [2012 “…. o Thus, the intention was not to deny the benefit to the assessee who have acquired or installed new machinery or plant. The second proviso to section 32(l)(iia) restricts the allowances only to 50% where the assts have been acquired and put to use for a period less than 180 days in the year

GUJARAT STATE ELECTRICITY CORPN. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes, while the appeal of the Revenue is dismissed

ITA 1596/AHD/2024[2006-07]Status: DisposedITAT Ahmedabad18 Dec 2025AY 2006-07

Bench: Dr Brr Kumarshri Siddhartha Nautiyalआयकर अपील सं /Ita No. 1596/Ahd/2024 िनधा"रण वष" /Assessment Year : 2006-07

For Appellant: Shri M.J. Shah, Advocate and Shri Jimi Patel, ARsFor Respondent: Shri Sher Singh, CIT-DR
Section 115JSection 143(3)Section 250Section 250(4)

4) Every company to which this section applies, shall furnish a report in the prescribed form from an accountant as defined in the Explanation below sub- section (2) of section 288, certifying that the book profit has been computed in accordance with the provisions of this section along with the return of income filed under sub-section (1) of section

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA, VADODARA vs. GUJARAT STATE ELECTRICITY CORPORATION LIMITED, VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes, while the appeal of the Revenue is dismissed

ITA 1653/AHD/2024[2006-07]Status: DisposedITAT Ahmedabad18 Dec 2025AY 2006-07

Bench: Dr Brr Kumarshri Siddhartha Nautiyalआयकर अपील सं /Ita No. 1596/Ahd/2024 िनधा"रण वष" /Assessment Year : 2006-07

For Appellant: Shri M.J. Shah, Advocate and Shri Jimi Patel, ARsFor Respondent: Shri Sher Singh, CIT-DR
Section 115JSection 143(3)Section 250Section 250(4)

4) Every company to which this section applies, shall furnish a report in the prescribed form from an accountant as defined in the Explanation below sub- section (2) of section 288, certifying that the book profit has been computed in accordance with the provisions of this section along with the return of income filed under sub-section (1) of section

KREATE KONNECT E SOLUTIONS PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal is allowed for statistical purposes

ITA 1950/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2020-21

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Kcreate Konnect E Solutions Dy. Cit, Cir.1(1)(1) Private Limited Vs. Vadodara. 291M 2Bd Floor, Green Villa-11 B/H. Abs Tower Old Padra Road Vadodara Pan : Aagck 1493 C (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) – 5, Chennai [Hereinafter Referred To As “Cit(A)”] Dated 18.09.2024, Pertaining To The Assessment Year 2020– 21, Whereby The Appeal Filed By The Assessee Against The Intimation Issued Under Section 143(1) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 18.12.2021 Was Dismissed.

For Appellant: Shri Hargovind Singh, Sr.DR
Section 115BSection 139(1)Section 143(1)

4 which could not be filed within the prescribed time due to technical difficulties on the portal, could be filed on or before 30.06.2022. He submitted that the assessee had availed the benefit of this relaxation for A.Y. 2021–22, and that a similar benefit should be extended to A.Y. 2020– 21 on principles of equity and consistency. Although