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12 results for “depreciation”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 14817Section 271(1)(c)15Section 80I12Deduction12Section 14710Section 115J9Section 808Section 1548Section 143(3)7Penalty

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

6
House Property6
Disallowance5

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 547/JPR/2024[2016-17]Status: DisposedITAT Jaipur22 Jul 2024AY 2016-17
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from\nform 16 (PB 10-11) therefore, the inference and allegations of the AO that the\nappellant did not declare complete statement of facts and did not submit any\ndocumentary evidence to his DDO towards claiming of deductions under Chapter\nVI A, is rather misleading. Interestingly

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 546/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Jul 2024AY 2015-16
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from\nform 16 (PB 10-11) therefore, the inference and allegations of the AO that the\nappellant did not declare complete statement of facts and did not submit any\ndocumentary evidence to his DDO towards claiming of deductions under Chapter\nVI A, is rather misleading. Interestingly

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 543/JPR/2024[2012-13]Status: DisposedITAT Jaipur22 Jul 2024AY 2012-13
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from\nform 16 (PB 10-11) therefore, the inference and allegations of the AO that the\nappellant did not declare complete statement of facts and did not submit any\ndocumentary evidence to his DDO towards claiming of deductions under Chapter\nVI A, is rather misleading. Interestingly

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 544/JPR/2024[2013-14]Status: DisposedITAT Jaipur22 Jul 2024AY 2013-14
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from\nform 16 (PB 10-11) therefore, the inference and allegations of the AO that the\nappellant did not declare complete statement of facts and did not submit any\ndocumentary evidence to his DDO towards claiming of deductions under Chapter\nVI A, is rather misleading. Interestingly

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 545/JPR/2024[2014-15]Status: DisposedITAT Jaipur22 Jul 2024AY 2014-15
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from\nform 16 (PB 10-11) therefore, the inference and allegations of the AO that the\nappellant did not declare complete statement of facts and did not submit any\ndocumentary evidence to his DDO towards claiming of deductions under Chapter\nVI A, is rather misleading. Interestingly

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

RENU KHUNTETA,JAIPUR vs. ITO, WARD3(2), JAIPUR

In the result, appeal of the assessee is dismissed

ITA 220/JPR/2023[2013-14]Status: DisposedITAT Jaipur24 Aug 2023AY 2013-14

Bench: Or At The Time Of Hearing.”

For Appellant: Sh. H. M. Singhvi (CA)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 154Section 801ASection 80I

80C 13536 80D 15000 80TTA 1016 80IA 1837984 (1867536) Total Income 383014/- 8. The AO issued notice u/s 154 signed by the same ITO who has passed the order u/s 143(3). (See P.B. Pg. No. 14) 7 Renu Khunteta vs. ITO 9. The assessee replied to the notice u/s 154 vide letter dt:- 21/08/2017. The copy of the letter

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 253/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Jun 2025AY 2010-11
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT
Section 142(1)Section 147Section 148Section 234ASection 250Section 69CSection 80C

80C. On receipt of\ninformation from ITO (Hq.) vide his letter no. 657 dated 02.07.2015 (PB Pages 3-\n4), the AO recorded reason on 27.03.2017 mentioning that \"As per information,\nthe assessee has sold the plot no.72, Gayatri Nagar at Rs.20,00,000/- on\n04.11.2009 through the sale deed which was executed by the Sub-Registrar VIII,\nJaipur. The assessee

NEHA WADHWA,KOTA vs. INCOME TAX OFFICER, WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 950/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Sept 2024AY 2016-17

Bench: Ld. Cit(A).

For Appellant: Sh. C M Birla, CAFor Respondent: Sh. Monisha Choudhary, Addl.CIT
Section 142(1)Section 143(2)Section 143(3)Section 269SSection 68

depreciation of vehicle of Rs. 1,52,940/- and vehicle running expenses for Rs.90,000/-. She also disclosed income from other sources for Rs.8,36.201/- 3.3 While explaining the source of the purchase of the car, the assessee claimed that there was a repayment from pawn debtors for Rs.8,37,500/- 3.4 The Assessing Officer asked for the details

SANDEEP JAIN,JAIPUR vs. THE INCOME TAX OFFICER, WARD 6(4) JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 20/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Jun 2023AY 2017-18

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

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 143(3)Section 80C

80C to the tune of Rs.1,27,347/- were disallowed. Against such order, assessee preferred an appeal before ld.CIT(A) who vide order dated 21.11.2022, confirmed the additions made in assessment order, primarily on the findings of ld.AO. Thus the present appeal has been filed by assessee against the order so passed by ld.CIT(A) before the hon’ble bench