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 142(1)clear

Sorted by relevance

Mumbai1,364Delhi972Bangalore388Chennai294Kolkata286Jaipur223Ahmedabad182Hyderabad121Pune98Indore83Chandigarh75Visakhapatnam74Raipur66Amritsar58Lucknow42Rajkot42Karnataka38Surat32Cochin29Jodhpur22SC20Guwahati14Cuttack13Patna12Telangana9Nagpur7Panaji7Agra5Punjab & Haryana5Calcutta5Ranchi4Jabalpur3Allahabad2Orissa2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Varanasi1Dehradun1ASHOK BHAN DALVEER BHANDARI1Tripura1

Key Topics

Section 26310Section 143(3)5Section 260A4Section 1474Section 1434Section 80I3Section 143(2)2Section 142(1)2Deduction2Reopening of Assessment

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

depreciation is nil; or] (iv) the amount of profits eligible for deduction under section 80HHC, computed under clause (a) or clause (b) or clause (c) of sub-section (3) or sub-section (3A), as the case may be, of that section, and subject to the conditions specified in that section; or (v) the amount of profits eligible for deduction under

COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION

In the result, the appeal filed by the revenue is dismissed and the

2
Addition to Income2
Depreciation2
ITAT/143/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

142(1) were issued. Pursuant to such notices the assessee through their authorized representative appeared before the Assessing Officer and produced details and documents and made their submissions. The Assessing Officer observed that from the impugned documents it was seen that the assessee had deposited Rs. 59,42,709/- and Rs. 3,65,97,000/- with M/s. Nissan Developers

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

ITAT/230/2017HC Calcutta14 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260Section 32Section 40A(9)

section 142(1) along with a questionnaire was issued on 31.12.2004, the case was discussed with the authorized representative of the assessee. The Assessing Officer on considering the following issues completed the Assessment by order dated 30.03.2006. The different heads under which the assessments were completed are as here under:- (i) Depreciation

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S BRITANNIA INDUSTRIES LTD

Accordingly, the appeal fails and is dismissed

ITAT/211/2022HC Calcutta23 Dec 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 142(1)Section 143(2)Section 143(3)Section 260ASection 263Section 35

Section 142(1) of the Act specific details were called for on the said issue which was furnished by the assessee by the letters dated 20.11.2018 and 03.12.2018. It was further stated that the assessing officer examined the ITAT NO. 211 OF 2022 REPORTABLE Page 5 of 10 details of scientific research expenditure as claimed as deduction

M/S C AND E LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA 4 KOLKATA

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

ITAT/135/2023HC Calcutta02 Aug 2023

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(3)Section 260ASection 263Section 801CSection 80I

Section 142(1) of the Act. The notice contains a questionnaire contained as many as 23 queries of which Query No. 21 directs the assessee to furnish details with supporting evidence in respect of claim under Chapter VIA of the Act. The assessee by reply dated 03.07.2014 furnished the required details and also enclosed the copy of the 80IC Certificate