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20 results for “depreciation”+ Section 271(1)(b)clear

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Delhi849Mumbai841Bangalore180Ahmedabad147Chennai115Jaipur72Kolkata70Raipur49Hyderabad42Indore37Pune33Lucknow24Chandigarh20Amritsar13Visakhapatnam12SC11Surat7Guwahati6Telangana6Karnataka6Ranchi5Rajkot5Patna5Allahabad4Varanasi4Cuttack3Jodhpur2Cochin2Jabalpur2Nagpur2S. B. SINHA MARKANDEY KATJU1Panaji1Agra1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Calcutta1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 80I18Section 1488Deduction8Section 143(2)7Section 143(3)6Survey u/s 133A6Addition to Income5Section 244Reopening of Assessment4

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

ITA 52/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh14 May 2025AY 2017-18
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 11Section 12ASection 13(3)Section 143(3)

b) if any land, building or other property\" of the trust or institution is,\nor continues to be, made available for the use of any person referred to in\nsub-section (3), for any period during the previous year without charging\nadequate rent or other compensation;\n(c) if any amount is paid by way of salary, allowance or otherwise

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

Section 2503
Section 2533
Section 2633

The appeal of the Assessee is dismissed

ITA 1076/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 143(3)Section 250Section 253

271(1)(c) of the I.T. Act is being initiated separately for furnishing inaccurate particulars of income. 25. The Assessee feeling aggrieved and dissatisfied with the AO’s order dt. 26/12/2016 had filed first appeal before Ld. CIT(A) who vide impugned order has dismissed the same. The core finding of CIT(A) is as follows: “4.3 I have carefully

SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

ITA 314/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 24Section 263Section 271(1)(c)Section 36(1)(iii)

b) of the Act. 3.3 The Ld. AO stated that, upon analysis, it was found that the loans taken from Allahabad Bank under the 'AL Bank Rent Scheme' and from UCO Bank under the 'UCO Rent Scheme' were utilized for business or personal purposes, rather than for the acquisition or construction of property. Additionally, no certificate was submitted in support

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

1. during survey u./s 133A on 7th & 8th of December, 2009, which was annexurised as A-5. This day book for A.Y. 2007-08 was computerized and ledger and cash books were prepared, copy of which was handed to the assessee for its comments. But it failed to substantiate the same. Explanation furnished by the assessee is not accepted

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

1. during survey u./s 133A on 7th & 8th of December, 2009, which was annexurised as A-5. This day book for A.Y. 2007-08 was computerized and ledger and cash books were prepared, copy of which was handed to the assessee for its comments. But it failed to substantiate the same. Explanation furnished by the assessee is not accepted

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 259/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh19 Feb 2025AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 265/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh19 Feb 2025AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 263/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh19 Feb 2025AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 261/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh19 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 260/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh19 Feb 2025AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 266/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh19 Feb 2025AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 258/CHANDI/2023[2009-10]Status: DisposedITAT Chandigarh19 Feb 2025AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 262/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh19 Feb 2025AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 264/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh19 Feb 2025AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

M/S SINGH CONSTRUCTION CO.,PATIALA vs. ACIT, CIRCLE, PATIAL

In the result, the appeal of the assessee is dismissed

ITA 1120/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh07 Mar 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vipen Sethi, Advocate and Shri Shashi Bhushan Galav, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133ASection 143(1)Section 143(3)Section 145(3)Section 263Section 68

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 1120/Chd/2017 िनधा"रण वष" / Assessment Year : 2009-10 M/s Singh Construction Co. बनाम The Asst. CIT H.No. 4028- Urban Estate, Phase-II Circle, Patiala Patiala

M/S SHRI RAM CYLINDERS (UNIT II),CHANDIGARH vs. ITO, W-2(1), CHANDIGARH

ITA 602/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh21 Oct 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K.Sood, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 148Section 80I

b) Sh. Arun Kumar Aggarwal having 35% share c) Smt. Kamal Kanta having 30% share All the above three partners were already running the firm in the name of M/s Shri Ram Cylinders (here under called as unit-l) since financial year 2008-09 in the same share ratio which was involved in the same business activities of manufacturing

M/S SHRI RAM CYLINDERS (UNIT II),CHANDIGARH vs. ITO, W-2(1), CHANDIGARH

ITA 603/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh21 Oct 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K.Sood, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 148Section 80I

b) Sh. Arun Kumar Aggarwal having 35% share c) Smt. Kamal Kanta having 30% share All the above three partners were already running the firm in the name of M/s Shri Ram Cylinders (here under called as unit-l) since financial year 2008-09 in the same share ratio which was involved in the same business activities of manufacturing

M/S SHRI RAM CYLINDERS (UNIT II),CHANDIGARH vs. ITO, W-2(1), CHANDIGARH

ITA 604/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh21 Oct 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K.Sood, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 148Section 80I

b) Sh. Arun Kumar Aggarwal having 35% share c) Smt. Kamal Kanta having 30% share All the above three partners were already running the firm in the name of M/s Shri Ram Cylinders (here under called as unit-l) since financial year 2008-09 in the same share ratio which was involved in the same business activities of manufacturing

M/S SHRI RAM CYLINDERS (UNIT II),CHANDIGARH vs. ITO, W-2(1), CHANDIGARH

ITA 605/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh21 Oct 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K.Sood, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 148Section 80I

b) Sh. Arun Kumar Aggarwal having 35% share c) Smt. Kamal Kanta having 30% share All the above three partners were already running the firm in the name of M/s Shri Ram Cylinders (here under called as unit-l) since financial year 2008-09 in the same share ratio which was involved in the same business activities of manufacturing

M/S NECTAR LIFESCIENCE LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1497/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh17 Feb 2022AY 2015-16
For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 144C(13)Section 144C(5)Section 271Section 80

B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA NO. 1497/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 Nectar Lifesciences Limited The DCIT, Circle-1(1) बनाम SCO 38-39, Sector 9D Chandigarh Ayakar Bhawan, Chandigarh-160009 Sector-17, Chandigarh