BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “depreciation”+ Section 171clear

Sorted by relevance

Mumbai383Delhi309Bangalore122Ahmedabad69Chennai66Jaipur58Raipur40Pune36Hyderabad28Kolkata25Chandigarh21Lucknow19Indore12Ranchi9Visakhapatnam7Karnataka6SC6Amritsar6Cochin5Cuttack4Rajkot4Surat2Nagpur2Patna2Dehradun1ASHOK BHAN DALVEER BHANDARI1Telangana1Jodhpur1

Key Topics

Section 35A21Section 143(3)9Section 2636Section 2504Section 271(1)(c)4Section 143(1)3Deduction3Set Off of Losses3Depreciation3Addition to Income

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is partly allowed

ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)

171, 216). It is again noteworthy that section 271(1B) stood inserted on the statute-book by Finance Act, 2008, i.e., prior to the afore-referred decisions by the Hon'ble High Court and the Hon'ble Apex Court. In other words, section 271(1B) - which relates only to penalty u/s. 271(1)(c), does not, as explained, operate

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

3
Section 1482
Section 722

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

171/-. Hence, deduction u/s 35AD of the Act has been claimed by the assessee wrongly. 6. As per the provisions of section 147 of the Income Tax Act, 1961, if the Assessing Officer has reasons to believe that any income may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income

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

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

171/-. Hence, deduction u/s 35AD of the Act has been claimed by the assessee wrongly. 6. As per the provisions of section 147 of the Income Tax Act, 1961, if the Assessing Officer has reasons to believe that any income may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income

ISHAR INFRASTRUCTURE DEVELPOPERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23

Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)

depreciation, brought forward claimed u/s 32(2) of the Act 61. 4.1 The AO, CPC, Bengaluru disallowed the claim of brought forward loss to be set-off against the current business income of Rs.34,48,171/-, and determined the assessed income at Rs.34.63 lakhs u/s 143(1) ignoring the provisions of section

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

Section 263 it will be observed that the AO had already made due enquiries and verification of all those points on the basis of which the Pr.CIT has passed the order u/s 263. Hence the assessment order framed by AO after making all the requisite enquiries and verification and with full application of mind was neither erroneous nor prejudicial

SHRI MANDEEP SINGH DHILLON,BATHINDA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the appeal of the assessee is allowed

ITA 300/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 Nov 2019AY 2014-15

Bench: Shri N.K. Choudhry, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.300/Asr/2019 ("नधा"रणवष" / Assessment Year: 2014-15) Shri Mandeep Singh Dhillon Vs. Pr. Commissioner Of Income Tax #16310, Street No. 13/5 Dhillon Bathinda (Punjab). Colony, Barnala Bye Pass, Bathinda.

For Appellant: Sh. Deepak Anand, Adv. &For Respondent: Smt. Prabhjot Kaur, CIT(DR)
Section 143(2)Section 143(3)Section 263Section 35A

depreciation was rightly claimed on building and machinery as trading was done during the relevant period. Cash Balance of Rs. 65,65,625/- was the opening cash and sales/business receipts during the year, cash deposits were out of sale proceeds during the year. A copy of account of commodity profit has also been furnished. It has further been stated that