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8 results for “depreciation”+ Section 3clear

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Key Topics

Section 15415Section 143(3)12Section 2638Addition to Income8Depreciation6Disallowance6Section 142(1)5Section 1484Section 271(1)(b)4Section 40

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 of assets. 3. On the facts and in the circumstances of the case the Ld. CIT(Appeals) erred in allowing relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by AO u/s 40A(3) of the I.T. Act. 4. On the facts and in the circumstances of the case, the Ld CIT (Appeals) erred

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

3
Section 40A(3)3
Deduction3
ITA 19/JAB/2019[2016-17]Status: DisposedITAT Jabalpur20 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

For Appellant: Shri Dhiraj Ghai.CA.ARFor Respondent: Shri Saad Kidwai. CIT-DR
Section 142(1)

section को Tally software म" account संबं"ध जानका"रयाँ transfer हो जाता हैये दोन" ह" software search के दौरान seize "कए गए है एवं आपके पास उपल"ध ह"। अ"पताल क" "वषाल "प देखते ह" एवं इन software क" गुणव"ा देखते हुए हमारे A/c संपूण" "प से maintained ह" एवं ठेकेदार" को "दया गया cash िजसे मे पूव

ASHWANI KUMAR SEHGAL,KATNI vs. INCOME TAX OFFICER, KATNI

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

ITA 46/JAB/2023[2010-11]Status: DisposedITAT Jabalpur21 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleashwani Kumar Sehgal Vs. Ito-1. M/S. Sehgal Industries, Katni-483501, Madhav Nagar Gate, Madhyapradesh. Katni-483501, Madhyapradesh. Pan/Gir No. : Ajgps0132E Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Advocate.Ar Respondentby : Shri.Shivkumar. Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi /Cit(A) A Passed U/Sec 154 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri.SapanUsrethe, Advocate.ARFor Respondent: Shri.ShivKumar. Sr. DR
Section 154

section 154. 3. The learned Commissioner of Income tax (Appeal) was not justified in confirming the addition of Rs.89,108 on account of depreciation

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

3 A.Y. 2011-12 Rajeev Mishra sold any such property from or to Smt. Bharti Vaswani. However, he held that the AIR information was quite clear that the assessee had purchased a property worth Rs.701000/- and the assessee has no documentary evidences for the same. Therefore, the ld. AO made an addition of Rs.701000/- in this regard and initiated penalty

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

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

ITA 112/JAB/2023[2018-19]Status: DisposedITAT Jabalpur16 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi/Cit(A) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai. FCA.ARFor Respondent: Shri.Rajesh Kumar.Sr. DR
Section 143(1)Section 24

section 24(a) be allowed as expenses /deduction and correct rental income be derived at. 3. Without prejudice to ground 1 and 2 above, the Hon'ble CIT(A) erred in not in not allowing collection and allied expenses of Rs. 41,383/- as claimed in computation of income as to be deduction from business income. Hence

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Depreciation granted @ 30% on Dumpers which is excessive as Dumper is not a motor lorry. 6. The ld. PCIT has observed that non-application of mind for proper examination of case has rendered the order erroneous in so far as it is prejudicial to the interest of the Revenue. 7. In the case of assessee, regular assessment has been made

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Depreciation granted @ 30% on Dumpers which is excessive as Dumper is not a motor lorry. 6. The ld. PCIT has observed that non-application of mind for proper examination of case has rendered the order erroneous in so far as it is prejudicial to the interest of the Revenue. 7. In the case of assessee, regular assessment has been made

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. M/S BHASKAR LUBRICANT PRIVATE LIMITED, JABALPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 200/JAB/2018[2007-08]Status: DisposedITAT Jabalpur29 Nov 2023AY 2007-08

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

Section 154Section 269S

depreciation of Rs.2,92,004/- vide order dated 27/01/2014 passed u/s 154 of the Act. Aggrieved by the order dated 27/01/2014 passed u/s 154 of the Act, the assessee preferred an appeal before the CIT(A). The learned CIT(A), vide order dated 09/07/2018, allowed the appeal filed by the assessee and deleted the addition of Rs.14,48,712/- made