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7 results for “depreciation”+ Section 145(3)clear

Sorted by relevance

Mumbai642Delhi516Chennai182Bangalore181Kolkata138Ahmedabad111Jaipur103Chandigarh96Raipur49Hyderabad46Pune44Lucknow40Surat39Ranchi34Visakhapatnam32Amritsar24Rajkot22Karnataka19Cochin15SC12Agra11Cuttack10Indore10Allahabad7Patna7Telangana6Jodhpur6Panaji5Nagpur5Varanasi5Guwahati2Calcutta2Dehradun1Punjab & Haryana1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1

Key Topics

Disallowance7Section 1326Section 153A(1)(b)6Section 153A6Section 36(1)(viia)6Addition to Income5Section 143(2)4Depreciation4Section 143(1)3

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)

3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked

Section 36(1)3
Section 271(1)(c)3
Penalty3

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)

3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked

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)

3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked

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

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