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.

24 results for “depreciation”+ Section 250clear

Sorted by relevance

Mumbai1,136Delhi784Bangalore333Chennai255Kolkata248Ahmedabad190Jaipur170Amritsar90Hyderabad85Pune66Chandigarh54Cochin44Raipur40Lucknow32Rajkot28Surat25Indore25Visakhapatnam24Guwahati24Nagpur18Panaji13Patna12Ranchi10Jodhpur9Karnataka9SC7Jabalpur5Dehradun5Agra4Cuttack4Telangana4Allahabad3Gauhati1Varanasi1Calcutta1

Key Topics

Section 153C29Section 25025Addition to Income20Depreciation17Disallowance15Section 80I14Section 143(3)12Section 40A(3)10Section 143(1)10Section 68

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

250/-, is not in accordance with the provisions of Income Tax Act, 1961. 8. That the appellant craves leave to submit and/or alter any other ground/s on or before the hearing of the appeal.” ITA 127/Gty/2023 “1. That despite having held that the Income Tax Return filed by the appellant was an invalid return as per provisions of section

Showing 1–20 of 24 · Page 1 of 2

9
Section 369
Deduction5

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

250/-, is not in accordance with the provisions of Income Tax Act, 1961. 8. That the appellant craves leave to submit and/or alter any other ground/s on or before the hearing of the appeal.” ITA 127/Gty/2023 “1. That despite having held that the Income Tax Return filed by the appellant was an invalid return as per provisions of section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-Central, North-East Region, Guwahati [in short ld. “CIT(A)”] dated 30.08.2022 and ITA Nos. 37 to 39/GTY/2022 are appeals filed by the Revenue for AYs 2017-18, 2018-19 & 2019-20, respectively are directed against the order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-Central, North-East Region, Guwahati [in short ld. “CIT(A)”] dated 30.08.2022 and ITA Nos. 37 to 39/GTY/2022 are appeals filed by the Revenue for AYs 2017-18, 2018-19 & 2019-20, respectively are directed against the order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-Central, North-East Region, Guwahati [in short ld. “CIT(A)”] dated 30.08.2022 and ITA Nos. 37 to 39/GTY/2022 are appeals filed by the Revenue for AYs 2017-18, 2018-19 & 2019-20, respectively are directed against the order

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-Central, North-East Region, Guwahati [in short ld. “CIT(A)”] dated 30.08.2022 and ITA Nos. 37 to 39/GTY/2022 are appeals filed by the Revenue for AYs 2017-18, 2018-19 & 2019-20, respectively are directed against the order

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-Central, North-East Region, Guwahati [in short ld. “CIT(A)”] dated 30.08.2022 and ITA Nos. 37 to 39/GTY/2022 are appeals filed by the Revenue for AYs 2017-18, 2018-19 & 2019-20, respectively are directed against the order

SHIVAM PIPE INDUSTRIES,GUWAHATI vs. ITO WARD 2(2), GUWAHATI

In the result, the appeals of the assessee is allowed

ITA 164/GTY/2024[2017-18]Status: DisposedITAT Guwahati03 Sept 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 139Section 139(1)Section 143(3)Section 154Section 250Section 37Section 80I

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year 2017-18. 2. The brief facts of the case are that, the assessee is a partnership firm and engaged in manufacture of articles and things in NER. The assessee filed filed its original return of income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

section 147/143(3) was completed on 18/12/2017 determining the assessed income of the assessee company at Rs.21,92,45,159/- after disallowing of Rs.71,40,599/- Excess Depreciation claimed by the assessee for the relevant assessment year. 2. The DDIT (Inv), Unit-1 (2), Guwahati has informed that during the course of search and seizure operations conducted at the Registered

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

section 147/143(3) was completed on 18/12/2017 determining the assessed income of the assessee company at Rs.21,92,45,159/- after disallowing of Rs.71,40,599/- Excess Depreciation claimed by the assessee for the relevant assessment year. 2. The DDIT (Inv), Unit-1 (2), Guwahati has informed that during the course of search and seizure operations conducted at the Registered

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 to AY 2021-22, which have been passed against the assessment orders u/ss 153C/143(3) and 143(3) of the Act. 2. The assessee is in appeal

MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA

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

ITA 255/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 144Section 147Section 148Section 194ASection 250Section 40A(3)Section 44ASection 69A

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 05.06.2024, I.T.A. No.: 255/GTY/2024 Assessment Year: 2018-19 Mrinal Das. which has been passed against the assessment order u/s 147 of the Act, dated 01.03.2023. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal