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20 results for “depreciation”+ Section 65Bclear

Sorted by relevance

Mumbai24Delhi20Chandigarh10Bangalore5Indore1

Key Topics

Section 271(1)(b)3Section 142(1)2

SH. SANJAY DALMIA,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeal filed by the assessee are dismissed

ITA 3795/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Oct 2017AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Vinod Kumar Bindal, AdvFor Respondent: Shri SS Rana, CIT DR
Section 132Section 142(1)Section 153ASection 271Section 271(1)(b)

depreciation can be carried forward - Indian Income-tax Act, 1922, ss. 10(2)(vi), Prov. Cl. (b); 24(2), Prov. (b). Interpretation of statutes - Taxing statutes - Doubt - Assessee entitled to interpretation favourable to him. iv) CIT vs. Poddar Cement (P.) Ltd. [19971 226 ITR 625 (SC) Where there are two possible interpretations of a particular section which is akin

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 281/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 2950/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 2951/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 03, DELHI

ITA 271/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 51/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 272/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 326/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs. BHUSHAN DUA, NEW DELHI

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

MOHIT GUPTA HUF,DELHI vs. ITO WARD 44(6), DELHI

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

CHETNA SUNDARAM,JANAK PURI DELHI vs. DCIT, CIRCLE 70(1), DELHI

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEVENDER KUMAR,ROHTAK vs. ITO, WARD 1, ROHTAK

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

ACIT, NEW DELHI vs. SMT. SHASHI MEHTA, NEW DELHI

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

PARAMASIVAM MAHALINGAM,GHAZIABAD vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon