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7 results for “disallowance”+ Depreciationclear

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Key Topics

Addition to Income7 Section 1326 Section 153A(1)(b)6 Section 153A6 Disallowance6 Section 695 Depreciation4 Section 143(1)3 Section 36(1)3 Section 271(1)(c)

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A

disallowance of depreciation to the extent of Rs.5,29,827/-. The learned CIT(A), while sustaining the disallowance of depreciation

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

In the result, appeal in ITA No

3

Section 143(3)3

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 expenses Rs.49486/- para 8.4 of CIT(A) (f) Out of Repair maintenance Expenses Rs.7000/- para 9.4 of CIT(A) 3. That the learned CIT (A) has erred both in law as well as on facts in confirming the disallowance

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)

Depreciation expenses Rs.49486/- para 8.4 of CIT(A) (f) Out of Repair maintenance Expenses Rs.7000/- para 9.4 of CIT(A) 3. That the learned CIT (A) has erred both in law as well as on facts in confirming the disallowance

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR

Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

disallowance of deduction under section 24(a) from rental income receipt, the ld. AR submitted that the assessee was a licensee of a liquor and a trader. His business was not into the renting out of property. If it was held that he was into the business of renting out property, then depreciation

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)

disallowance of Rs.8,70,985/- under the head diesel expenses. The ld. CIT(A) observed that the ld. AO had noticed that the assessee had shown income of Rs.1,20,000/- from the hiring of trucks and upon seeking details of hiring with regard to log books, expenses, hire agreements if any, the assessee submitted before the ld. AO 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)

disallowance of Rs.8,70,985/- under the head diesel expenses. The ld. CIT(A) observed that the ld. AO had noticed that the assessee had shown income of Rs.1,20,000/- from the hiring of trucks and upon seeking details of hiring with regard to log books, expenses, hire agreements if any, the assessee submitted before the ld. AO that

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)

disallowance of Rs.8,70,985/- under the head diesel expenses. The ld. CIT(A) observed that the ld. AO had noticed that the assessee had shown income of Rs.1,20,000/- from the hiring of trucks and upon seeking details of hiring with regard to log books, expenses, hire agreements if any, the assessee submitted before the ld. AO that