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3 results for “depreciation”+ Section 25clear

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Key Topics

Section 143(3)3Section 40A(3)3Addition to Income3Section 2632Disallowance2

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 152/JAB/2024[2011-12]Status: DisposedITAT Jabalpur30 May 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 250Section 69

25% of the same and accordingly depreciation of Rs.45,942/- was disallowed. The assessee had also claimed depreciation on site office of Rs.29,795/-, but did not submit any bills or vouchers in this regard. Therefore, the ld. AO disallowed this claimed expenditure. Assessee had also claimed Rs.44,465/- as office expenses and Rs.90,241/- as site office expenses

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

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

depreciation and find no error in the order of the CIT(A) in deleting the addition. Therefore, we find no merit in ground No. 2 of the Revenue’s appeal. 12. Ground No. 3 is regarding allowing the relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by the Assessing Officer

M/S.ANUJ KUMAR AGRAWAL,BATUL vs. INCOME TAX OFFICER , BATUL

In the result, the assessee’s appeal is partly allowed

ITA 126/JAB/2018[2010-11]Status: DisposedITAT Jabalpur10 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2010-11 M/S. Anuj Kumar Agarwal, Vs. Income Tax Officer, College Road, Betulganj, Aaykarbhawan, Civil Lines, Betul (Mp) 460001 Betul (M.P.) Pan: Aaofa3419K (Appellant) (Respondent)

Section 143Section 143(3)Section 145(3)Section 263

25), assessed its’ income for the year at Rs.1,4,47,620 vide order u/s. 143(3) dated 25.3.2013 (copy on record). The same was subject to revision by the Commissioner of Income Tax–1, Bhopal (‘CIT’ for short) vide order u/s.263 dated 31.3.2015 (copy on record). The AO, it was observed therein, had: (a) not brought to tax other