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11 results for “depreciation”+ Section 153(3)clear

Sorted by relevance

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Key Topics

Section 26321Section 143(3)19Section 36(1)(viia)12Section 80I9Section 698Disallowance8Section 1476Section 1486Section 14A6Reassessment

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

depreciation claimed thereon. the assessing authority was bound to consider the Explanation. Simply because the facts have been disclosed by the assessee, it does not give immunity from revisional jurisdiction which the Commissioner can exercise under section 263 and as such even in a case where the facts have been disclosed by the assessee to the assessing authority

6
Revision u/s 2636
Addition to Income3

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: DisposedITAT Jodhpur21 Mar 2023AY 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)

3 HARMONY PLASTICS PVT LTD. VS ACIT, CIRCLE-1, UDAIPUR ‘’6. I have carefully considered the assessment order, appellate submissions and various case laws relied upon by the appellant. The relevant provisions of Section 32(1)(iia) of the Act have also been gone through. The AO disallowed the claim of the appellant for additional depreciation on the ground that

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 520/JODH/2018[2012-13]Status: DisposedITAT Jodhpur10 Nov 2023AY 2012-13

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

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

153, assessee or reassess such income and also any other income chargeable to tax which is escaped the assessment and which comes to notice, subsequently, in the course of assessment proceedings under this section or re-compute loss or the depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 521/JODH/2018[2013-14]Status: DisposedITAT Jodhpur10 Nov 2023AY 2013-14

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

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

153, assessee or reassess such income and also any other income chargeable to tax which is escaped the assessment and which comes to notice, subsequently, in the course of assessment proceedings under this section or re-compute loss or the depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 517/JODH/2018[2007-08]Status: DisposedITAT Jodhpur10 Nov 2023AY 2007-08

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

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

153, assessee or reassess such income and also any other income chargeable to tax which is escaped the assessment and which comes to notice, subsequently, in the course of assessment proceedings under this section or re-compute loss or the depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 518/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

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

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

153, assessee or reassess such income and also any other income chargeable to tax which is escaped the assessment and which comes to notice, subsequently, in the course of assessment proceedings under this section or re-compute loss or the depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

ITA 504/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

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

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

153, assessee or reassess such income and also any other income chargeable to tax which is escaped the assessment and which comes to notice, subsequently, in the course of assessment proceedings under this section or re-compute loss or the depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 519/JODH/2018[2011-12]Status: DisposedITAT Jodhpur10 Nov 2023AY 2011-12

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

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

153, assessee or reassess such income and also any other income chargeable to tax which is escaped the assessment and which comes to notice, subsequently, in the course of assessment proceedings under this section or re-compute loss or the depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

ITA 392/JODH/2019[2017-18]Status: DisposedITAT Jodhpur19 Mar 2020AY 2017-18

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

Section 115BSection 139Section 143(3)Section 69Section 69A

depreciation claimed thereon. However, details of the construction expenses was provided to the AO vide letter dated 20.12.2018 (PB Pages 194-202) in compliance of the Order sheet dated 17.12.2018. It is relevant to submit that the AO has not pointed out any discrepancies in the details of the construction expenses submitted before him nor asked any further clarification which

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

ITA 266/JODH/2019[2012-13]Status: DisposedITAT Jodhpur19 Mar 2020AY 2012-13

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

Section 115BSection 139Section 143(3)Section 69Section 69A

depreciation claimed thereon. However, details of the construction expenses was provided to the AO vide letter dated 20.12.2018 (PB Pages 194-202) in compliance of the Order sheet dated 17.12.2018. It is relevant to submit that the AO has not pointed out any discrepancies in the details of the construction expenses submitted before him nor asked any further clarification which

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

ITA 171/JODH/2018[2013-14]Status: DisposedITAT Jodhpur20 Mar 2020AY 2013-14

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

Section 143(3)Section 263Section 80I

3. The ld AR appearing on behalf of the assessee has reiterated the submissions as were made before the ld. Pr.CIT and also filed written submissions. The main contents of the written submissions filed before the ld Pr.CIT was reproduced as under: It appears from the notice that present proceeding have been initiated by considering the assessment order