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9 results for “depreciation”+ Section 145clear

Sorted by relevance

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Key Topics

Section 143(2)10Section 153A10Disallowance9Addition to Income7Section 1326Section 153A(1)(b)6Section 36(1)(viia)6Depreciation5Undisclosed Income

M/SPANDEY TRANSPORT CO.,SONEBHADRA vs. ITO,, MIRZAPUR

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

ITA 12/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Nov 2020AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri Praveen GodboleFor Respondent: Shri A.K.Singh, Sr.DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 145(3)Section 234Section 292B

Section 145(3) of the Act. The Assessing Officer therefore estimated the income of the :- 4 -: ITA No.12 /ALLD/2018 assessee by applying the Net Profit rate before depreciation

4
Section 143(3)3
Section 1433
Section 145(3)3

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 390/ALLD/2014[2007-08]Status: DisposedITAT Allahabad29 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

145/- as against actual sales of Rs.37,82,854,283/-, was due to an error in the computer software and improper commands giving at the time of taking print out during the course of the search on 27.08.2009. By way of evidence, it was pointed out that the trial balance as on 31.03.2010, was for the period

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)

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

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
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)Section 145(3)

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

145/- as against actual sales of Rs.37,82,854,283/-, was due to an error in the computer software and improper commands giving at the time of taking print out during the course of the search on 27.08.2009. By way of evidence, it was pointed out that the trial balance as on 31.03.2010, was for the period

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

In the result the appeal of the assessee is partly allowed

ITA 389/ALLD/2014[2005-06]Status: DisposedITAT Allahabad29 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

145/- as against actual sales of Rs.37,82,854,283/-, was due to an error in the computer software and improper commands giving at the time of taking print out during the course of the search on 27.08.2009. By way of evidence, it was pointed out that the trial balance as on 31.03.2010, was for the period

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

In the result, appeal filed by the assessee in ITA no

ITA 135/ALLD/2015[2010-11]Status: DisposedITAT Allahabad30 Sept 2021AY 2010-11

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

depreciation allowable under the 1961 Act) on the differential amount, leading to disallowance of Rs. 28,473/-, and thus the total additions to the tune of Rs. 1,14,416/- stoodadded to the income of the assesseeby the AO, vide assessment order dated 23.03.2013 passed by the AO u/s 143(3) of the 1961 Act. 4. Aggrieved by an assessment

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

In the result, appeal filed by the assessee in ITA no

ITA 136/ALLD/2015[2011-12]Status: DisposedITAT Allahabad30 Sept 2021AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

depreciation allowable under the 1961 Act) on the differential amount, leading to disallowance of Rs. 28,473/-, and thus the total additions to the tune of Rs. 1,14,416/- stoodadded to the income of the assesseeby the AO, vide assessment order dated 23.03.2013 passed by the AO u/s 143(3) of the 1961 Act. 4. Aggrieved by an assessment

M/S BHOLA FOOD PRODUCTS(P) LTD.,ALLAHABAD vs. JT. CIT,(OSD),, ALLAHABAD

In the result, both the appeals filed by assessee for ay: 2005-06 and 2009-10

ITA 66/ALLD/2013[2005-06]Status: DisposedITAT Allahabad03 Mar 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Mr. Debashish Chanda, CIT-DR
Section 132(1)Section 153A

145(3) of the income tax act was not invoked hence the maintenance of a part of the addition by-the learned Commissioner of Income Tax (Appeals) is unjustified and illegal. 5. That in any view of the matter the addition of Rs. 3,15,17,675.00 has been made by the assessing officer based on her own wishes