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.

4 results for “TDS”+ Depreciationclear

Sorted by relevance

Mumbai1,166Delhi1,083Bangalore573Chennai545Kolkata191Ahmedabad122Hyderabad102Chandigarh78Pune58Jaipur50Raipur44Visakhapatnam42Ranchi37Lucknow33Karnataka31Indore21Rajkot19Cuttack19Guwahati18Cochin17Surat15Nagpur10Amritsar10Patna10Dehradun6Jodhpur5Kerala5Allahabad4Rajasthan4Telangana4Varanasi4Jabalpur4Agra3Calcutta3SC2Panaji1

Key Topics

Addition to Income4Section 2502Section 139(5)2Section 143(1)2Section 143(2)2Section 143(3)2Section 145(3)2TDS2Natural Justice2Depreciation

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

ITA 393/ALLD/2014[2010-11]Status: DisposedITAT Allahabad29 Nov 2024AY 2010-11
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)Section 145(3)

depreciation and TDS. The assessee submitted before the ld. AO that it owned three trucks during the year which was attached

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

ITA 429/ALLD/2014[2010-11]Status: DisposedITAT Allahabad29 Nov 2024AY 2010-11
2
Disallowance2
For Appellant: Sh. Praveen Godbole, C.A
For Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)Section 145(3)

depreciation and TDS. The assessee submitted before the ld. AO that it owned three trucks during the year which was attached

M/S N CHAURASIA ASSOCIATES,,SONEBHADRA vs. ACIT,, MIRZAPUR

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

ITA 29/ALLD/2019[2014-15]Status: DisposedITAT Allahabad31 Dec 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

For Appellant: Sh. Navin C. Agrawal, C.A. & Ms. NitaFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 139(5)Section 143(1)Section 143(2)Section 250

TDS had been deducted upon them. The ld. AO also observed, that there were no corresponding receipts relating to this balance amount, in the bank statements of the four accounts that were furnished before him. Noting that this was extremely abnormal, he asked the assessee to furnish the documentary evidences of contract receipts and also produce the books of accounts

ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

ITA 41/ALLD/2019[2014-15]Status: DisposedITAT Allahabad31 Dec 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

For Appellant: Sh. Navin C. Agrawal, C.A. & Ms. NitaFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 139(5)Section 143(1)Section 143(2)Section 250

TDS had been deducted upon them. The ld. AO also observed, that there were no corresponding receipts relating to this balance amount, in the bank statements of the four accounts that were furnished before him. Noting that this was extremely abnormal, he asked the assessee to furnish the documentary evidences of contract receipts and also produce the books of accounts