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11 results for “depreciation”+ Section 133Aclear

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Key Topics

Section 6818Section 26317Section 143(3)15Section 12A14Addition to Income10Section 69C6Section 271(1)(c)6Long Term Capital Gains6Unexplained Cash Credit

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

ITA 451/IND/2024[2015-16]Status: DisposedITAT Indore14 Oct 2025AY 2015-16
Section 139Section 143(2)Section 147Section 148Section 151Section 263

depreciation allowance or any other\nallowance, as the case may be, for the assessment year concerned\n(hereafter in this section and in sections 148 to 153 referred to as the\nrelevant assessment year).\"\nIt is submitted that \"Reasons to Believe\" that income chargeable to tax has escaped\nassessment is one of the conditions precedent for reopening of assessment

THE ACIT (CENTRAL) UJJAIN, UJJAIN vs. M/S. ARIBA FOODS (P) LTD., INDORE

6
Section 133A3
Section 1483
Depreciation2

In the result the appeal of revenue is dismissed

ITA 2/IND/2020[2016-17]Status: DisposedITAT Indore28 Jun 2022AY 2016-17

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani

Section 133ASection 143(3)Section 271(1)(c)Section 274

133A at the place of assessee wherein the assessee offered undisclosed income of Rs. 1,43,65,000/-. Thereafter the assessee submitted revised return on 22.08.2017 declaring a loss of Rs. 23,07,528/-, after declaring the aforesaid income of Rs. 1,43,65,000/- and claiming additional depreciation on newly installed plant and machinery. The Ld. AO selected case

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 61/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

ITA 889/IND/2018[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 60/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

ITA 206/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

ITA 474/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

ITA 987/IND/2019[2011-12]Status: DisposedITAT Indore28 Jun 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

133A of the Act in the case of assessee. The assessment has been completed u/s 148/143(3) of the act vide order dated 19.12.2018………….” 5. In the instant case, no notice u/s 153A or 153C were issued. Assessment proceedings u/s 147 rws 143(3) were completed for AY 2010-11 on 29.12.2017. These proceedings for AY 2010-11 were centralized

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

133A of the Act in the case of assessee. The assessment has been completed u/s 148/143(3) of the act vide order dated 19.12.2018………….” 5. In the instant case, no notice u/s 153A or 153C were issued. Assessment proceedings u/s 147 rws 143(3) were completed for AY 2010-11 on 29.12.2017. These proceedings for AY 2010-11 were centralized

SINGH GOLDEN TRANSPORT CO.,INDORE vs. ACIT , CENTRAL CIRCLE

Appeal is allowed

ITA 414/IND/2024[2019-20]Status: DisposedITAT Indore24 Feb 2025AY 2019-20

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2019-20

Section 133ASection 142(1)Section 143(3)Section 263

133A was conducted upon assessee on 22.02.2019 falling within previous year 2018-19 relevant to AY 2019-20 under consideration. During survey, certain documents inventorised as LPS-02 (Page No. 01 to 54) were impounded and confronted to one of the partners of assessee-firm Shri Amarjeet Singh Bagga. The partner Shri Bagga surrendered income