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.

5 results for “depreciation”+ Section 69Aclear

Sorted by relevance

Mumbai151Delhi67Jaipur38Bangalore38Chennai30Chandigarh29Ahmedabad26Kolkata23Pune22Indore17Surat13Hyderabad12Lucknow6Rajkot6Visakhapatnam6Amritsar5Jodhpur4Cochin4Guwahati4Nagpur3Varanasi3Patna3Karnataka2SC2Ranchi1Calcutta1Kerala1Allahabad1Agra1Dehradun1Raipur1Cuttack1

Key Topics

Section 26311Section 69A8Section 115B8Section 1477Section 1487Section 143(3)6Section 2505Addition to Income4Section 693Survey u/s 133A

DASHMESH TIMBER AND FURNITURE HOUSE,AJNALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

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

ITA 542/ASR/2024[2019-20]Status: DisposedITAT Amritsar22 Jan 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 115BSection 133ASection 133A(3)(iii)Section 143(3)Section 250(6)Section 69Section 69A

69A and has upheld the application of section 115BBE of the Act, 1961 for rate purpose on the said amount. 8. The reasons as flowing from the appeal order of the first appellate authority holding the excess stock as business income is reproduced below for ready reference: “Decision with regard to surrender made under the head excess stock 5 I.T.A

3
Business Income2

SHRI TEJPAL SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, appeal of the assesseeITA No

ITA 266/ASR/2023[2018-19]Status: DisposedITAT Amritsar06 Dec 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 266/Asr/2023 Assessment Year: 2018-19

Section 115BSection 133ASection 143(3)Section 250(6)Section 69A

section 69A is bad and illegal. Accordingly, levy of tax u/s 115BBE on the income amount to Rs.14,23,000/- liable to be quashed. 7. In the result, the appeal of the assessee bearing ITA No. 112/Asr/2019 is allowed.” 4.3 The ld. AR further relied on the Sharp Chuks and Machines (P.) Ltd. Vs. DCIT, CC-1 (2023) 156 Taxmann.com

M/S SHARP CHUKS AND MACHINES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

The appeal of the assessee is disposed of in the terms as above

ITA 169/ASR/2023[2017-18]Status: DisposedITAT Amritsar13 Sept 2023AY 2017-18

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

For Appellant: Sh. Rohit Kapoor, CA &For Respondent: Smt. Ratinder Kaur, Sr. DR
Section 1Section 115BSection 153(3)Section 250(6)Section 44ASection 69Section 69A

section 69A of the Act. The relevant surrender/documents are extracted as under: 10 Sharp Chucks and Machines P. Ltd. v. Dy. CIT 11 Sharp Chucks and Machines P. Ltd. v. Dy. CIT 12 Sharp Chucks and Machines P. Ltd. v. Dy. CIT 7. From the record, it is evident that the expenditure incurred for creating a business asset must have

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

section 69A. The Assessing Officer had taken a plausible view while accepting the contention of the assessee. As regards the enquiries during the assessment proceedings, we find that Assessing Officer vide letter dated 15.07.2011 placed at paper book page 35 raised this issue vide para-11. The assessee filed a detailed reply under the heading justification of taxable income wherein

KUNDAN JEWELLERS PRIVATE LIMITED,GANDHI CHOWK, SADAR BAZAR, MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal of the assessee is allowed

ITA 284/ASR/2025[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R
Section 147Section 148Section 153CSection 250Section 69A

69A of the Act, based on allegations, that the assessee has carried out undisclosed transaction, with one party namely Ridhi International, operated by Sh. Shripal Vohra from whom, the assessee has been alleged to have received an undisclosed amount of Rs. 70.09 lakhs in its bank accounts, held with “Saraswat Cooperative Bank” and with “Canara Bank” totaling the said amount