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5 results for “depreciation”+ Rectification u/s 154clear

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Key Topics

Section 143(3)14Section 3212Section 15411Section 26311Section 139(9)10Section 32(1)8Section 80I7Section 143(1)5Addition to Income4Rectification u/s 154

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED , FEROZEPUR

In the result, the appeal ITA No

ITA 405/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 139(5)Section 139(9)Section 143(3)Section 154Section 249(4)Section 250(6)Section 32Section 32(1)

depreciation u/s 32(1) in assessment order, passed U/s 143(3) of the Act. The assessee considered it as mistake apparent from the record during passing the assessment order. Considering this, the assessee filed a rectification petition u/s 154

4
Deduction3
Depreciation3

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

ITA 406/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 139(5)Section 139(9)Section 143(3)Section 154Section 249(4)Section 250(6)Section 32Section 32(1)

depreciation u/s 32(1) in assessment order, passed U/s 143(3) of the Act. The assessee considered it as mistake apparent from the record during passing the assessment order. Considering this, the assessee filed a rectification petition u/s 154

SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263

rectification proceedings u/s 154/155 of the Act warranting no action u/s 263 of the Act. 4. That on the facts and circumstances of the case, Learned Pr. Commissioner of Income Tax, Jalandhar-1 (‘Ld. CIT’) has grossly erred in law in passing order u/s 263 of the Act, when the assessment has already been concluded by the Assessing Officer u/s

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

154 r.w.s. 143(1) is I.T.A. No. 241/Asr/2023 3 Assessment Year: 2017-18 enclosed herewith wherefrom it is clear that the relief of Rs.9,12,665/- was allowed and it is requested that the necessary relief of Rs.9,12,665/- may kindly be allowed. 6. That the AO was not justified in charging tax on the so-called deemed total

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

depreciation), and the same was I.T.A. No. 267/Asr/2024 3 Assessment Year: 2018-19 processed u/s 143(1) on 20th February, 2020, by CPC, Bangalore, by disallowing the claim u/s 80IA(4)(iv) of Rs.5,61,39,920/-, (in absence of any audit report in form 10CCB on record). 3.1 In between, the case was selected for complete scrutiny under