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223 results for “depreciation”+ Section 142(1)clear

Sorted by relevance

Mumbai1,293Delhi915Bangalore382Chennai279Kolkata252Jaipur223Ahmedabad182Hyderabad121Pune98Chandigarh75Visakhapatnam74Indore71Raipur66Amritsar58Lucknow42Rajkot42Karnataka34Surat32Cochin25Jodhpur22SC20Cuttack13Patna12Guwahati10Telangana9Nagpur7Panaji7Agra5Punjab & Haryana5Calcutta5Ranchi4Jabalpur3Allahabad2Orissa2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Varanasi1Dehradun1ASHOK BHAN DALVEER BHANDARI1Tripura1

Key Topics

Section 143(3)66Addition to Income64Section 14762Section 36(1)(va)57Section 143(1)49Section 14839Section 80I39Disallowance39Deduction35Section 43B

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)
Section 139(1)Section 143(1)Section 143(1)(A)Section 143(1)(a)Section 154Section 2Section 36(1)(va)Section 43B

142, then such return shall be processed and the total income or loss shall be computed after making the adjustments for disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return. 20. (b) Details of contributions received from employees for various funds as referred to in section 36(1

Showing 1–20 of 223 · Page 1 of 12

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27
Section 8026
Depreciation16

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021
For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

142 wherein the co-\nordinate bench has based its decision on the interpretation and binding\ndecision of the Hon'ble Jurisdictional High Court. In the case of\nKalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC\nBengaluru cannot override the binding decision of the Hon'ble Bombay\nHigh Court while making the impugned disallowance on account

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

142(1) or section 148 can also be accepted and acted\r\nupon for entertaining claim raised under section 80P provided further\r\nproceedings in relation to such assessments are pending in statutory hierarchy\r\nof adjudication in terms of provisions of Act. In the case of ASR Engg. &\r\nProjects Ltd. [2019] 111 taxmann.com 49 (Hyderabad- Trib.), the ITAT

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

ITA 537/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 Jan 2024AY 2018-19
For Appellant: Anoop Bhata CA &For Respondent: Shri Ajay Malik, CIT
Section 11Section 143(2)Section 143(3)Section 263

142(1) of the Act was called for vide questionnaire\nthrough ITBA. Incompliance of the said notices, the assessee submitted details /\ninformation through e-proceedings and the information so filed by the assessee was\nexamined by the AO. The AO while assessment proceedings noted that the\nassessee trust is engaged in education Sector wherein the following institutions are\nrun

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 296/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 299/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 300/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 289/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 292/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 302/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 295/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 293/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 288/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 298/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 290/JPR/2025[2016]Status: DisposedITAT Jaipur26 Jun 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 297/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

142 against the appellant for the assessment\nyears 1968-69 to 1971-72 and 1981-82 are hereby quashed. The appeal stands\nallowed with costs.\n\nThe above view is also get support by a decision of Nagpur Bench of this\nITAT in the case of M B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held

BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED,BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED vs. DCIT CIRCLE -4-JAIPUR, RJN-C-(104)(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 901/JPR/2025[2018-19]Status: DisposedITAT Jaipur29 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Athrav Mundra, Adv. &For Respondent: Shri Dharma Singh Meena, JCIT
Section 139(1)Section 143(2)Section 2Section 250Section 3Section 80ASection 80J

142. This revised return can be filed at any time before expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier. The ld. A/R further contended that the assessee complied with the provisions of section 80AC of the IT Act by filing its original return on 25.10.2018 which

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

In the result, appeals of the above mentioned assessee's are dismissed

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19
For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT
Section 143(1)Section 36(1)(va)

142 wherein the co-ordinate bench has based\nits decision on the interpretation and binding decision of the Hon'ble\nJurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd\n[supra], the Tribunal has held that the CPC Bengaluru cannot override the\nbinding decision of the Hon'ble Bombay High Court while making the\nimpugned disallowance on account

SM WORKFORCE PRIVATE LIMITED,BHIWADI vs. ITO, WARD, BHIWADI

In the result, all the three appeals of the assessee in ITA No

ITA 426/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)
Section 1Section 139(1)Section 143Section 154Section 2Section 3Section 36(1)Section 36(1)(va)Section 43BSection 44A

142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on account

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 605/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on account