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5 results for “depreciation”+ Section 42clear

Sorted by relevance

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Key Topics

Section 143(3)12Section 2638Depreciation5Section 1484Section 271(1)(b)4Section 142(1)4Section 404Section 44A4Deduction4Disallowance

M/S AMBIKA TRANSPORT CO. vs. INCOME TAX OFFICER,

In the result, both the appeals by the assessee are dismissed

ITA 187/JAB/2013[2002-03]Status: DisposedITAT Jabalpur16 Feb 2022AY 2002-03

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

depreciation for each of the relevant assessment years. (5) The provisions of sections 44AA and 44AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the gross receipts or, as the case may be, the income from the said business shall

M/S AMBIKA TRANSPORT CO. vs. INCOME TAX OFFICER,

In the result, both the appeals by the assessee are dismissed

3
Section 12
Penalty2
ITA 188/JAB/2013[2003-04]Status: Disposed
ITAT Jabalpur
16 Feb 2022
AY 2003-04

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

depreciation for each of the relevant assessment years. (5) The provisions of sections 44AA and 44AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the gross receipts or, as the case may be, the income from the said business shall

SANJAY KUMAR AGRAWAL,KOTMA vs. ACIT,CIRCLE,KATNI, KATNI

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2022[2016-17]Status: DisposedITAT Jabalpur10 Jun 2022AY 2016-17

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 144

section 144 of the Income Tax Act, 1961 (‘the Act’, hereinafter) dated 04/12/2018 for Assessment Year (AY) 2016-17. 2. The appeal was heard on 27/05/2022 on the aspect of condonation of delay; the appeal being time barred by 50 days. Subsequently, vide order dated 02/06/2022, the delay was condoned in view of the decision by the Apex Court

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

42/ JAB/2021: Asstt. Year: 2011-12 Digpal Jaiswal, Vs The Pr.CIT-2, Jabalpur, (MP) Dun Colony, Ward No. 27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date

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

42/ JAB/2021: Asstt. Year: 2011-12 Digpal Jaiswal, Vs The Pr.CIT-2, Jabalpur, (MP) Dun Colony, Ward No. 27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date