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7 results for “depreciation”+ Section 271Bclear

Sorted by relevance

Mumbai15Chennai15Ahmedabad7Delhi7Jaipur7Pune5Visakhapatnam3Bangalore3Patna2Kolkata2Raipur2Chandigarh1

Key Topics

Section 153A30Section 271B9Section 143(2)7Section 143(3)6Section 696Section 132(1)6Section 1326Section 1396Unexplained Investment6Addition to Income

SUBHASH CHAND SAINI,JAIPUR vs. ITO WARD, BEHROR

In the result the appeal of the assessee is allowed

ITA 230/JPR/2023[2017-2018]Status: DisposedITAT Jaipur12 Sept 2023AY 2017-2018

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Shri P. K. Garg (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 142(1)Section 143(2)Section 271BSection 275Section 44A

depreciation for each of the relevant assessment years. (4) Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall

6

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

section 44AD, if the assessee wanted to show less profit he should have got his books of accounts audited and thus confirmed the addition made by AO. Submission:- 1. It is submitted that assessee has maintained complete books of accounts, bills and vouchers in respect of the liquor business and all transactions are duly Sh. Dheeraj Singh Sisodiya vs. DCIT

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

section 44AD, if the assessee wanted to show less profit he should have got his books of accounts audited and thus confirmed the addition made by AO. Submission:- 1. It is submitted that assessee has maintained complete books of accounts, bills and vouchers in respect of the liquor business and all transactions are duly Sh. Dheeraj Singh Sisodiya vs. DCIT

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

section 44AD, if the assessee wanted to show less profit he should have got his books of accounts audited and thus confirmed the addition made by AO. Submission:- 1. It is submitted that assessee has maintained complete books of accounts, bills and vouchers in respect of the liquor business and all transactions are duly Sh. Dheeraj Singh Sisodiya vs. DCIT

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

section 44AD, if the assessee wanted to show less profit he should have got his books of accounts audited and thus confirmed the addition made by AO. Submission:- 1. It is submitted that assessee has maintained complete books of accounts, bills and vouchers in respect of the liquor business and all transactions are duly Sh. Dheeraj Singh Sisodiya vs. DCIT

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

section 44AD, if the assessee wanted to show less profit he should have got his books of accounts audited and thus confirmed the addition made by AO. Submission:- 1. It is submitted that assessee has maintained complete books of accounts, bills and vouchers in respect of the liquor business and all transactions are duly Sh. Dheeraj Singh Sisodiya vs. DCIT

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

section 44AD, if the assessee wanted to show less profit he should have got his books of accounts audited and thus confirmed the addition made by AO. Submission:- 1. It is submitted that assessee has maintained complete books of accounts, bills and vouchers in respect of the liquor business and all transactions are duly Sh. Dheeraj Singh Sisodiya vs. DCIT