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51 results for “depreciation”+ Disallowanceclear

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Key Topics

Section 143(3)51 Section 26350 Section 80I44 Disallowance39 Section 14830 Addition to Income30 Section 143(1)25 Depreciation25 Deduction16 Section 143(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR, JODHPUR vs. SUNCITY METALS AND TUBES PVT. LTD., JODHPUR

In the result, the revenue appeal is dismissed

ITA 267/JODH/2024[2020-21]Status: DisposedITAT Jodhpur24 Jun 2025AY 2020-21

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, Hon'Ble

Section 32(1)Section 32(1)(ii)Section 43(1)Section 55(2)(a)

depreciation on goodwill was made by Finance Bill 2021, i.e. from Assessment Year 2021-22, and therefore the disallowance of depreciation

HARMONY PLASTICS PVT.LTD., ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIUR

In the result, the appeal of the assessee is allowed

ITA 180/JODH/2019[2015-16]Status: Disposed

Showing 1–20 of 51 · Page 1 of 3

13

Section 36(1)(viia)12

Section 271(1)(c)12

ITAT Jodhpur

21 Mar 2023

AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Borad180/Jodh/2019 (Assessment Year- 2015-16) M/S. Harmony Plastics Pvt Ltd. V The Acit S F-335-339, Bhamashah Industrial Circle-1 Area, Kaladwas, Udaipur Uddaipur (Appellant) (Respondent) Pan No. Aabch 5399 D

Section 143(3)Section 32Section 32(1)Section 32(1)(iia)Section 32(2)(iia)

disallowing the claim of additional depreciation of Rs.21,81,146/-, the disallowance made is confirmed. This ground of appeal is dismissed

SHRI DEVKRIPA TEXTILE MILLS (P) LTD. ,BHILWARA vs. ACIT, BHILWARA CIRCLE, BHILWARA

In the result, the appeal of the assessee is partly allowed

ITA 467/JODH/2018[2015-16]Status: DisposedITAT Jodhpur05 Apr 2023AY 2015-16

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 37(1)

Disallowance so made and sustained for the depreciation on the assessee put to use in earlier years. Disallowance so made

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

depreciation in these facts the AO could have disallowed depreciation only on the assets assessee claimed to have added curing

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)

disallowance of Rs. 42,34,358/- out of various expenses made by the AO in absence of verification. 3. On the facts and circumstances of the case and in law the ld. CIT (A) erred in holding the activity of ready mix concrete to be manufacturing and hence allowing additional depreciation

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

ITA 124/JODH/2022[2018-19]Status: DisposedITAT Jodhpur31 Jul 2023AY 2018-19

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

Section 143(1)Section 154Section 56

disallowance of depreciation is not a apparent mistake of law or fact which could be disallowed in summary order. The conclusion

K.K. ENTERPRISES,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 143/JODH/2023[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Jodh/2023 Assessment Year: 2014-15

Section 143(3)Section 250Section 80I

disallowance out of depreciation on dumper amounting to Rs. 1,33,697/- by not granting higher depreciation which was allowed

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P.LTD., UDAIPUR

ITA 593/JODH/2014[2010-11]Status: DisposedITAT Jodhpur06 Oct 2023AY 2010-11

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR

disallowance of depreciation claimed in respect of wind mill and accessories at higher rate of 80%. 12. Briefly, the facts

M/S. TIRUPATI MICROTECH PVT. LTD.,UDAIPUR vs. DCIT, UDAIPUR

ITA 23/JODH/2017[2012-13]Status: DisposedITAT Jodhpur06 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR

disallowance of depreciation claimed in respect of wind mill and accessories at higher rate of 80%. 12. Briefly, the facts

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P.LTD., UDAIPUR

ITA 16/JODH/2017[2012-13]Status: DisposedITAT Jodhpur06 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR

disallowance of depreciation claimed in respect of wind mill and accessories at higher rate of 80%. 12. Briefly, the facts

M/S. TIRUPATI MICROTECH PVT. LTD.,UDAIPUR vs. ACIT, UDAIPUR

ITA 264/JODH/2016[2011-12]Status: DisposedITAT Jodhpur06 Oct 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR

disallowance of depreciation claimed in respect of wind mill and accessories at higher rate of 80%. 12. Briefly, the facts

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P. LTD., UDAIPUR

ITA 252/JODH/2016[2011-12]Status: DisposedITAT Jodhpur06 Oct 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR

disallowance of depreciation claimed in respect of wind mill and accessories at higher rate of 80%. 12. Briefly, the facts

SIPANI WOOLEN PRIVATE LIMITED,BIKANER vs. ITO, WARD-1(2), BIKANER

In the result, appeal of the assessee is allowed for statistical

ITA 178/JODH/2022[2018-19]Status: DisposedITAT Jodhpur03 Aug 2023AY 2018-19

Bench: Filing Of Income Tax Return & Disallowance On Account Of Incorrect

Section 143(1)Section 234ASection 32(1)(i)Section 36(1)(va)

disallowing the claim of the depreciation the assessee has claimed the deprecation on property sold but the block depreciation is on the block

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

In the result, the appeal filed by the assessee is partly allowed

ITA 433/JODH/2018[2014-15]Status: DisposedITAT Jodhpur14 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

disallowed the claim of depreciation estimating @ 20% which worked out to Rs. 9,190/-.Finally the A.O has assessed the total

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

In the result, the appeal filed by the assessee is partly allowed

ITA 432/JODH/2018[2013-14]Status: DisposedITAT Jodhpur14 Aug 2023AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

disallowed the claim of depreciation estimating @ 20% which worked out to Rs. 9,190/-.Finally the A.O has assessed the total

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

In the result, the appeal filed by the assessee is partly allowed

ITA 431/JODH/2018[2012-13]Status: DisposedITAT Jodhpur14 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

disallowed the claim of depreciation estimating @ 20% which worked out to Rs. 9,190/-.Finally the A.O has assessed the total

ROYAL SUITINGS PRIVATE LIMITED ,BHILWARA vs. ITO, WARD-1, BHILWARA

In the result, the appeal of the assessee is allowed

ITA 261/JODH/2019[2010-11]Status: DisposedITAT Jodhpur09 Aug 2023AY 2010-11

Section 143(3)Section 154

depreciation thereon. 2. That A.O. disallowed the depreciation on these additions and completed the assessment by stating that these are not plant

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 122/JODH/2022[2010-11]Status: DisposedITAT Jodhpur21 Mar 2023AY 2010-11

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

Section 145(3)Section 40

disallowing the claim of depreciation on truck of Rs. 25,500/-. b. That Authorities below has erred in restricting depreciation

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 330/JODH/2023[2015-16]Status: DisposedITAT Jodhpur19 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

disallowance of Rs. 4,72,08s/- on account of depreciation. 5. The appellant crave liberty to add, amend, alter, modify

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 329/JODH/2023[2014-15]Status: DisposedITAT Jodhpur19 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

disallowance of Rs. 4,72,08s/- on account of depreciation. 5. The appellant crave liberty to add, amend, alter, modify