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 263clear

Sorted by relevance

Mumbai896Delhi710Bangalore336Kolkata298Chennai247Ahmedabad141Hyderabad71Pune63Jaipur62Karnataka53Chandigarh48Raipur46Cuttack39Surat39Lucknow34Indore34Visakhapatnam31Rajkot31Cochin30Jodhpur22Calcutta11Nagpur11Telangana10Agra8SC7Amritsar6Patna5Jabalpur4Kerala4Panaji3Varanasi3Guwahati2Orissa2Ranchi1Punjab & Haryana1

Key Topics

Section 26329Section 35A20Section 143(3)11Section 1543Deduction3Section 2502Section 1482Section 54D2Condonation of Delay2House Property

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 110Section 263Section 54D

section 263 be quashed, annulled and cancelled in the interest of justice, equity and fair-play. GOA:- 14:- Vide ground of appeal No.14, it is humbly prayed that in the event of any adversity arising out of the brief written submission besides judgement set, I.T.A. No. 425/Asr/2019 19 Assessment Year: 2014-15 assessee may kindly be afforded an effective opportunity

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: Disposed
2
Set Off of Losses2
ITAT Amritsar
30 Mar 2023
AY 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 AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263

263 of the Act shows that jurisdiction there under can be exercised if the CIT finds that the order of the AO was erroneous and prejudicial to the interest of Revenue. Mere audit objection and merely because a different view could be taken; were not enough to say that the order of the AO was erroneous or prejudicial

WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 139/ASR/2023[2017-18]Status: DisposedITAT Amritsar21 Aug 2023AY 2017-18

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

Section 143Section 143(3)Section 263

depreciation of the assessee. The ld. PCIT by invoking the section 263 issued the notice and asked assessee for claiming

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned. 7 In view of the above, I have reasons to believe that income to the tune of Rs.4,32,80,900/- has escaped assessment within the meaning of provisions of section 147 of the Act Keeping in the view the above facts 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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned. 7 In view of the above, I have reasons to believe that income to the tune of Rs.4,32,80,900/- has escaped assessment within the meaning of provisions of section 147 of the Act Keeping in the view the above facts income