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13 results for “depreciation”+ Section 246Aclear

Sorted by relevance

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Key Topics

Section 153A36Deduction13Addition to Income13Section 250(6)12Section 153B12Section 8012House Property12Natural Justice12Section 80I7Section 143(3)

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

4
Section 143(1)2

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 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

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

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 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

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

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 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

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 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