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6 results for “depreciation”+ Section 144Bclear

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Key Topics

Section 26318Section 143(3)8Section 1486Section 40A(3)5Section 355Addition to Income5Section 1474Section 143(2)3Section 148A3Depreciation

MALWA OXYGEN AND INDUSTRIAL GASES PRIVATE LIMITED ,SECTOR C, INDUSTRIAL AREA vs. AO-RATLAM/INCOME TAX OFFICER, NFAC, RATLAM/DELHI

Appeal is partly allowed for statistical purposes

ITA 713/IND/2024[2018-19]Status: DisposedITAT Indore07 Oct 2025AY 2018-19
Section 143(3)Section 35Section 35(1)

depreciation under Section 32, referring the matter back to the AO for factual verification of the expenses.", "result": "Partly Allowed", "sections": [ "35(2AB)", "35(1)(i)", "32", "143(3)", "144B

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

3
Disallowance3
Section 133(6)Section 143(2)Section 143(3)Section 263

depreciation at Rs.1,53,066/- to be carry forward for set up in subsequent years. 3. After passing of the assessment order u/s 143(3) of the Act, Ld. Pr. CIT examined the assessment records and documents filed by the assessee and notice that the M/s. Radheshwari Developers Pvt. Ltd. assessment order is prima facie, erroneous and prejudicial

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

ITA 780/IND/2024[2021-22]Status: DisposedITAT Indore09 Jan 2026AY 2021-22
Section 246ASection 250Section 253

144B of the Act was passed on 19.12.2022.\nSUBMISSIONS\n01) We humbly submit that regular books of accounts are maintained by the appellant company\nand besides manufacturing activity, it is also engaged in trading and sale of refined oil\nand total turnover including other income was Rs. 685.75 crores during the year. Purchases\nare being effected from registered dealers

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

ITA 537/IND/2025[2016-17]Status: DisposedITAT Indore30 Jan 2026AY 2016-17
Section 133(6)Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 250Section 253Section 69A

144B of the Act, the total income of the Assessee\nwas computed & assessed at Rs. 1,11,38,732/-. The\nassessee was non filer. The addition/variation in respect of\nissue of cash deposit u/s 69A is at Rs1,11,38,732/-. The\naforesaid\nAssessment\norder\nbears\nNo.\nITBA/AST/S/147/2023-24/1062488084 (1) & that the same\nis dated 12.03.2024 which is herein after referred

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

SANJEEV JHA,SARWA SAMPAN NAGAR vs. INCOME TAX OFFICER NFAC, INDORE

Appeal is dismissed

ITA 356/IND/2024[2019-20]Status: DisposedITAT Indore30 Aug 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Sanjeev Jha, Income-Tax Officer, 195, Sarwa Sampan Nfac, Nagar, Delhi बनाम/ Kanadia Road, Vs. Near Columbia Convent, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aeypj7626M Assessee By Shri H.N.Joshi, Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

Section 143(2)Section 143(3)Section 40A(3)

144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2019-20, the assessee has filed this appeal. 2. The background facts leading to present appeal are such that the assessee-individual is engaged in the business of catering/serving food and Page 1 of 6 Shri Sanjeev Jha, Indore ITA No. 356/Ind/2024 – AY 2019-20 manpower supply