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49 results for “depreciation”+ Section 148clear

Sorted by relevance

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Key Topics

Section 14870Section 14466Addition to Income47Section 12A45Disallowance43Depreciation40Section 250(6)35Natural Justice35Section 143(3)24Section 35A

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

148 to 153, assess or reassess such income and also any other income chargeable to tax I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 9 which has escaped assessment and which comes to his/her notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

Showing 1–20 of 49 · Page 1 of 3

20
Section 1120
Section 14715

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

148 to 153, assess or reassess such income and also any other income chargeable to tax I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 9 which has escaped assessment and which comes to his/her notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

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

Section 147Section 148Section 250

148 of the Income-tax Act, in the relevant assessment years in terms of section 150(1) read with Explanation 2 of section 153 in respect of deletion of both amounts made in this order." The Assessing Officer relied upon the aforesaid observations to support the notices issued on the ground that there were finding/ directions given

SH. PRATAP SINGH SAMRA,,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

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

ITA 189/ASR/2017[2008-09]Status: DisposedITAT Amritsar19 Apr 2022AY 2008-09

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

For Appellant: Sh. NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 133(6)Section 147Section 148Section 250(6)

148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recomputed the loss or the depreciation

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13

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

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 226/ASR/2023[2011-12]Status: DisposedITAT Amritsar21 Sept 2023AY 2011-12

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

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 222/ASR/2023[2013-14]Status: DisposedITAT Amritsar21 Sept 2023AY 2013-14

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

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

148/- u/s 234D in addition to withdrawing interest of Rs.5,95,654/ granted earlier 6 Kanav Khanna v. Asstt. CIT u/s 244A, thus, raising illegal demand of Rs. 1,33,53,443/- against which prepaid taxes of Rs.5,16,965/- had been adjusted and the balance of Rs. 1,28,36,480/- is being demanded illegally, arbitrarily and vexatiously

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

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

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

depreciation as also the directions issued by the Dy. Commissioner under section 144A of the Act dated 26-10-1998 cannot be sustained. The same are hereby vacated. The Assessing Officer will now proceed with the assessment under section 147 in accordance with law. For the sake of clarification, we may repeat that nothing observed by us in this case

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

MESERS GRAND MUMTAZ RESORTS,KASHMIR vs. INCOME TAX OFFICER, WARD 3 (5), KASHMIR

In the result, the appeal filed by the assessee is partly allowed

ITA 314/ASR/2018[2012-13]Status: DisposedITAT Amritsar16 Jun 2022AY 2012-13

Bench: Sh. Kul Bharat

For Appellant: None (Written submission)For Respondent: Sh. Manpreet Singh Duggal, Sr, DR
Section 143(3)

section 143(3) of IT Act.Following additions made to his returned income of Rs.13,98,726/-& upheld by worthy CIT(A) 4 Grand Mumtaz Resorts v. ITO a) Addition of 1,02,350/- towards disallowance of 5% of expenses under various heads like misc. expenses, petrol & lubricants, staff welfare etc. etc. for want of sufficient vouchers etc. b) Expenditure

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue