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155 results for “depreciation”+ Section 151clear

Sorted by relevance

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Key Topics

Section 148105Addition to Income81Section 153A78Section 14763Section 143(3)58Section 115J42Disallowance35Section 14A32Section 13229Section 153C

M/S. GITA REFRACTORIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD- 11(2), BANGALORE

In the result, the second question is answered in favour of the assessee and against the revenue and as a result thereof the appeal fails and dismissed as such

ITA 80/BANG/2020[2005-06]Status: DisposedITAT Bangalore26 Sept 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Narendra Sharma, Advocate by RevenueFor Respondent: Shri K Sankar Ganesh, JCIT (DR) by
Section 115JSection 133ASection 139Section 143(3)Section 147Section 148Section 151Section 263Section 40A(3)

Showing 1–20 of 155 · Page 1 of 8

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21
Survey u/s 133A16
Reopening of Assessment14

depreciation allowance or any other allowance under this Act has been computed.] Sanction for issue of notice. 151. (1) In a case where an assessment under sub-section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1782/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Jan 2019AY 2008-09

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant ITA No.1780

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant ITA No.1780

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1781/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Jan 2019AY 2007-08

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant ITA No.1780

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1783/BANG/2017[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant ITA No.1780

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1780/BANG/2017[2006-07]Status: DisposedITAT Bangalore31 Jan 2019AY 2006-07

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant ITA No.1780

VEERENDRA KUMAR PATIL,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

depreciation allowance or any other allowance under this Act has been computed;] 31[(ca) where a return of income has not been furnished by the assessee or a return of income has been furnished by him and on the basis of information or document received from the prescribed income-tax authority, under sub-section (2) of section 133C

M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 979/BANG/2014[2002-03]Status: DisposedITAT Bangalore25 Apr 2022AY 2002-03

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 984/BANG/2014[2005-06]Status: DisposedITAT Bangalore25 Apr 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 943/BANG/2014[2004-05]Status: DisposedITAT Bangalore25 Apr 2022AY 2004-05

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 941/BANG/2014[2002-03]Status: DisposedITAT Bangalore25 Apr 2022AY 2002-03

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 982/BANG/2014[2004-05]Status: DisposedITAT Bangalore25 Apr 2022AY 2004-05

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 944/BANG/2014[2005-06]Status: DisposedITAT Bangalore25 Apr 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 942/BANG/2014[2003-04]Status: DisposedITAT Bangalore25 Apr 2022AY 2003-04

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S P. SHYAMARAJU & CO (I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 978/BANG/2014[2001-02]Status: DisposedITAT Bangalore25 Apr 2022AY 2001-02

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 980/BANG/2014[2003-04]Status: FixedITAT Bangalore25 Apr 2022AY 2003-04

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S. H. M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 67/BANG/2017[2006 - 07]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S. H. M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 69/BANG/2017[2008 - 09]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S. H. M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 68/BANG/2017[2007 - 08]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A

M/S. H.M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 70/BANG/2017[2009 - 10]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A