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9 results for “depreciation”+ Section 234Bclear

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Key Topics

Section 12A42Section 143(3)16Section 1114Section 250(6)8Exemption8Section 234B7Charitable Trust7Section 10(37)4Section 143(2)3Disallowance

SMT. HARVINDER KAUR,KAPURTHALA vs. A.C.I.T, CENTRAL CIRCLE-I,, JALANDHAR

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 328/ASR/2017[2008-09]Status: DisposedITAT Amritsar29 Oct 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 143(3)Section 36(1)(iii)

depreciation (on fixed assets) stands claimed, the interest would, as per proviso to section 36(1)(iii), require being capitalized. The assessee has completely failed to come out, much less exhibit, the bare, basic facts of the case, which is unfortunate, much less rebut the clear findings by the Revenue authorities in the matter or show any infirmity therein

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

2
Addition to Income2

In the result, all the appeals of the assessee bearing ITA No

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS)), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar20 Sept 2023AY 2012-13

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

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)

234B and Rs. 11,71,148/- 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