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3 results for “depreciation”+ Section 153Dclear

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Key Topics

Section 153A18Section 1396Section 153A(1)(a)6Section 1326Section 153D3Section 803Section 139(1)3Section 143(3)3Disallowance3Addition to Income

PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

153D of the Act. 5. The Ld.CIT(A) ought to have appreciate the fact that the Ld.AO erred in not allowing the short term capital loss of Rs. 3,47,754 relating to the AY 2016-17 to carry forward. 6. The Ld.CIT(A) ought to have appreciated the fact that the Ld.AO erred in not allowing the carry forward

3
Search & Seizure3
Carry Forward of Losses3

PONNAPULA SULOCHANA, L/R OF LATE PONNAPULA SANJEEVA PARTHASARATHY,HYDERABAD vs. ACIT ,CENTRAL CIRCLE -3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 295/HYD/2021[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

153D of the Act. 5. The Ld.CIT(A) ought to have appreciate the fact that the Ld.AO erred in not allowing the short term capital loss of Rs. 3,47,754 relating to the AY 2016-17 to carry forward. 6. The Ld.CIT(A) ought to have appreciated the fact that the Ld.AO erred in not allowing the carry forward

SHRI GAYATRI CONSTRUCTIONS,NELLORE vs. DCIT., CIRCLE-1, NELLORE

In the result, the appeal of assessee for A

ITA 294/HYD/2024[AY 2018-19]Status: HeardITAT Hyderabad07 Jan 2025

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

153D of the Act. 5. The Ld.CIT(A) ought to have appreciate the fact that the Ld.AO erred in not allowing the short term capital loss of Rs. 3,47,754 relating to the AY 2016-17 to carry forward. 6. The Ld.CIT(A) ought to have appreciated the fact that the Ld.AO erred in not allowing the carry forward