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637 results for “depreciation”+ Reassessmentclear

Sorted by relevance

Mumbai845 Delhi637 Chennai438 Bangalore306 Kolkata135 Jaipur128 Ahmedabad88 Hyderabad64 Pune62 Raipur57 Indore49 Amritsar46 Chandigarh35 Lucknow30 Cochin26 Karnataka25 Visakhapatnam22 Guwahati18 Rajkot18 Jodhpur14 SC14 Cuttack12 Nagpur7 Ranchi7 Telangana5 Punjab & Haryana4 Panaji4 Allahabad3 Kerala3 Agra2 Jabalpur2 Patna2 Calcutta2 Surat2 Orissa1

Key Topics

Section 147187 Section 148109 Section 143(3)91 Addition to Income62 Reassessment45 Section 6834 Depreciation31 Disallowance29 Reopening of Assessment27 Section 80I

PITNEY BOWES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, out of the five appeals of the assessee, the ITA Nos

ITA 289/DEL/2013[2005-06]Status: DisposedITAT Delhi29 May 2017AY 2005-06

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143(3)Section 147Section 32

depreciation on the goodwill. Thereafter, reassessment proceedings have been taken up by the Assessing Officer wherein the claim of depreciation

ITO (EXEMPTIONS), NEW DELHI vs. M/S. S.S. MOTA SINGH (NILA) CHARITABLE TRUST, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3639/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Jan 2019AY 2007-08

Showing 1–20 of 637 · Page 1 of 32

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26

Section 271(1)(c)25

Section 143(1)24

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Ito(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10Th Floor, Himalaya House, K.G. Marg, New Delhi Pan :Aaats3761J (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By None Present

Section 11(1)Section 143(3)Section 32Section 32(1)

reassessment proceedings and disallowance of depreciation. The Ld. CIT(A) though upheld the validity of the reassessment proceedings but allowed

DCIT, NEW DELHI vs. M/S. SB PACKAGING LTD., NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 5318/DEL/2014[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Sh. Bhavnesh Saini & Sh. L.P.Sahudcit Sb Packaging Ltd. 3Rd Floor, Vardhaman Plaza Circle-7(1) New Delhi Corner Inder Enclave, Paschim Vihar Vs. New Delhi Pan : Aabcs3731Q Pan : (Appellant) (Respondent)

Section 143(3)Section 147Section 148

depreciation made by the A.O. In the reassessment proceedings, the A.O. had applied rate of depreciation @15% on plant & machinery

ALANICE COMPUTER SERVICES P.LTD,NEW DELHI vs. ITO, WARD-10(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 538/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Apr 2023AY 2014-15

Bench: Sh. Saktiit Deydr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 143(3)Section 197Section 68Section 69C

reassess such Income or re-compute the loss or depreciation allowance' in section 147 after the conditions for reassessment are satisfied

M/S FRICK INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 5997/DEL/2010[2007-08]Status: DisposedITAT Delhi29 Apr 2022AY 2007-08

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Frick India Ltd. Vs. Acit, Range-11, 809, Surya Kiran Building, C.R.Building, 19, Kasturba Gandhi Marg I.P.Estate New Delhi- 110 001 New Delhi-110002 Pan – Aaacf0410C (Appellant) (Respondent)

Section 10(34)Section 10(35)Section 143(3)Section 14ASection 234B

depreciation upon same should be one given upon the computers @ 60%. Accordingly the ground is decided in favour of assessee and the ld. AO shall reassess

M/S FRICK INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 5996/DEL/2010[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Frick India Ltd. Vs. Dcit, Circle 11(1), 809, Surya Kiran Building, 312, C.R.Building, 19, Kasturba Gandhi Marg I.P.Estate New Delhi- 110 001 New Delhi Pan – Aaacf0410C (Appellant) (Respondent)

Section 10(34)Section 143(3)Section 14ASection 154

depreciation upon same should be one given upon the computers @ 60%. Accordingly the ground is decided in favour of assessee and the ld. AO shall reassess

DCIT, NEW DELHI vs. M/S. ESCORT HEART INSTITUTE & RESEARCH CENTRE LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

ITA 2822/DEL/2015[2004-05]Status: DisposedITAT Delhi25 Nov 2019AY 2004-05

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Sh.J. K. Mishra, CIT-D.R. &For Respondent: Sh. R. M. Mehta, C.A

Section 10Section 11Section 143(3)Section 148

depreciation allowed thereon had to be withdrawn. Reassessment proceedings were complete by order dated 26/12/2011 with an addition of Rs. 3,63,15,143/-which

DCIT, NEW DELHI vs. M/S. ESCORT HEART INSTITUTE & RESEARCH CENTRE LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

ITA 2825/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Nov 2019AY 2007-08

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Sh.J. K. Mishra, CIT-D.R. &For Respondent: Sh. R. M. Mehta, C.A

Section 10Section 11Section 143(3)Section 148

depreciation allowed thereon had to be withdrawn. Reassessment proceedings were complete by order dated 26/12/2011 with an addition of Rs. 3,63,15,143/-which

DCIT, NEW DELHI vs. M/S. ESCORT HEART INSTITUTE & RESEARCH CENTRE LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

ITA 2824/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Nov 2019AY 2006-07

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Sh.J. K. Mishra, CIT-D.R. &For Respondent: Sh. R. M. Mehta, C.A

Section 10Section 11Section 143(3)Section 148

depreciation allowed thereon had to be withdrawn. Reassessment proceedings were complete by order dated 26/12/2011 with an addition of Rs. 3,63,15,143/-which

M/S OM WELFARE SOCIETY,HISAR vs. ITO, HISAR

In the result, the appeal of the assessee is allowed

ITA 1583/DEL/2016[2008-09]Status: DisposedITAT Delhi05 Aug 2016AY 2008-09

Bench: Sh. N. K. Saini

For Appellant: Gautam Jain, CAFor Respondent: Sh. V. R. Sonbhadra, Sr. DR

Section 10Section 11Section 12ASection 143(1)Section 143(3)Section 144Section 147Section 148

depreciation allowed on leased assets but withdrawing in reassessment not valid and in case of Mrs. Parveen P. Baruch V. DCIT

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

ITA 7428/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Mar 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

ITA 7429/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

ITA 7427/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Mar 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

THE COMMISSIONER OF INCOME TAX -II vs. MARUTI SUZUKI INDIA LTD

ITA/1232/2009HC Delhi18 Oct 2012

Section 147Section 148Section 151

depreciation” was wrong. For this, counsel also placed reliance on Explanation 3 to Section 147 and a Madras High Court decision in K.R. Venketesan v. Wealth Tax Officer 146 CTR 268. 5. Counsel further contended that initiation of reassessment

COMMISSIONER OF INCOME TAX – II vs. CO. LTD

ITA/356/2013HC Delhi22 Sept 2015

For Appellant: Mr Kamal Sawhney, Senior Standing CounselFor Respondent: Mr Ved Jain and Mr Pranjal Srivastava

Section 115JSection 147Section 260ASection 68

reassess such income or recompute the loss or the depreciation allowance, as the case may be, for the assessment year

M/S CENTRAL INDIA ELECTRIC SUPPLY CO.LTD vs. ITO-COMPANY CIRCLE X & ORS

The appeal is allowed leaving the parties to bear their own

ITA - 17 / 1999HC Delhi28 Jan 2011

Bench: Us In The Present Appeal, Are: “(1) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Was Justified In Holding That Re-Assessment Proceedings Under Section 147(A) Read With Section 148 Of The Income-Tax Act, 1961 Had Been Rightly Initiated Against The Assessee?

Section 143(3)Section 147Section 148Section 151Section 54

reassess such income or recomputed the loss or the depreciation allowance, as the case may be, for the assessment year

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

reassessment proceedings. ITAT , vide order dated 15.06.2016, inter-alia, restored the issue whether depreciation is admissible @25% as plant or @10% as building

M/S LANDBASE INDIA LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

reassessment proceedings. ITAT , vide order dated 15.06.2016, inter-alia, restored the issue whether depreciation is admissible @25% as plant or @10% as building

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

reassessment proceedings. ITAT , vide order dated 15.06.2016, inter-alia, restored the issue whether depreciation is admissible @25% as plant or @10% as building

ACIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD., NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

reassessment proceedings. ITAT , vide order dated 15.06.2016, inter-alia, restored the issue whether depreciation is admissible @25% as plant or @10% as building