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3 results for “depreciation”+ Section 194Hclear

Sorted by relevance

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Key Topics

Section 271(1)(b)6Section 1486Section 1475Section 115J4Addition to Income3Section 1442Section 692Section 194H2Section 142(1)2Unexplained Investment

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,ALWAR vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

In the result, the both the appeals of the assessee are partly allowed

ITA 1307/JPR/2024[2013-24]Status: DisposedITAT Jaipur08 May 2025AY 2013-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 142(1)Section 144Section 147Section 148Section 194HSection 271(1)(b)Section 69

194H of the I.T. Act. Based on this information, the case was reopened under Section 147 with the approval of the Pr. CIT to reassess escaped income. A notice under Section 148 was issued on 08/05/2020, but the company did not file its return in response. Subsequently, notices under Section 142(1) were issued on 01/02/2021, 05/10/2021, and 09/12/2021, asking

2
Penalty2
Reassessment2

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,BHIWADI vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

ITA 1308/JPR/2024[2013-14]Status: DisposedITAT Jaipur08 May 2025AY 2013-14
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 142(1)Section 144Section 147Section 148Section 194HSection 271(1)(b)Section 69

194H of the I.T. Act, 1961 amounting to\nRs.31,17,181/- during the F.Y. 2012-13 relevant to A.Y. 2013-14. The Learned\nAssessing Officer has issued a notice under section 133(6) to Bird Automotive\nPvt. Ltd., from which the vehicle was purchased. Bird Automotive Private Limited\nconfirmed the sale of the car to the assessee, providing details

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 248/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Aug 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 263Section 36(1)(iii)Section 80

depreciation also. Thus issue of total\ncost of construction of toll road and grant received by assessee, both\nitems are related to FY 2005-06 relevant to AY 2006-07 and not related\nto year under consideration, and moreover as seen from the records, these\nissues has been examined in the relevant year. Similarly the amortization\nof expenses on toll