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72 results for “depreciation”+ Section 142clear

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Key Topics

Section 14472Addition to Income60Section 250(6)51Disallowance48Natural Justice48Depreciation38Section 153A36Section 3623Section 26323Deduction

INCOME TAX OFFICER, WARD 2(5),, KATRA vs. SH. CHAIN SINGH, KATRA

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 635/ASR/2017[2010-11]Status: DisposedITAT Amritsar09 Oct 2019AY 2010-11

Bench: Sh. B.R. Baskaran & Sh. N.K.Choudhryassessment Year:2010-11

For Appellant: Sh. Amar Pal Meena (Ld. DR)For Respondent: Sh. Joginder Singh (Ld. CA)
Section 147Section 148Section 250(6)

depreciation allowance or any other allowance, as the case may be, for the a.y. concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under subsection (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under

SH. KARAMJIT SINGH RAI,HOSHIARPUR vs. INCOME TAX OFFICER , HOSHIARPUR

Showing 1–20 of 72 · Page 1 of 4

21
Section 40A(3)16
Section 143(3)15

In the result, appeal filed by the Assessee is allowed

ITA 227/ASR/2019[2010-11]Status: DisposedITAT Amritsar15 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. C. A.)For Respondent: Sh. Charan Dass (Ld. D. R.)
Section 144Section 147Section 250(6)Section 69

depreciation allowance or any other allowance, as the case may be, for the a.y. concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under subsection (3) of section 143 or this section has been 7 Sh. Karamjit Singh Rai Vs. ITO made for the relevant assessment

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 83/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHR RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 81/ASR/2022[2009-10]Status: DisposedITAT Amritsar24 May 2023AY 2009-10

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 138/ASR/2022[2008-09]Status: DisposedITAT Amritsar24 May 2023AY 2008-09

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 137/ASR/2022[2007-08]Status: DisposedITAT Amritsar24 May 2023AY 2007-08

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 140/ASR/2022[2010-11]Status: DisposedITAT Amritsar24 May 2023AY 2010-11

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 141/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 82/ASR/2022[2010-11]Status: DisposedITAT Amritsar24 May 2023AY 2010-11

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 143/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJAN BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 139/ASR/2022[2009-10]Status: DisposedITAT Amritsar24 May 2023AY 2009-10

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 111/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 113/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 85/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure I.T.A. Nos. 8 & 9/Asr/2023 8 A. Y.: 2018-19 & 2019-20 by the assessee

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure I.T.A. Nos. 8 & 9/Asr/2023 8 A. Y.: 2018-19 & 2019-20 by the assessee

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent I.T.A. No.192/Asr/2022 8 Assessment Year: 2018-19 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable