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3 results for “depreciation”+ Section 234Aclear

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Key Topics

Section 143(1)6Addition to Income3Section 32(1)(i)2Section 234A2Section 402Section 145(3)2Depreciation2Disallowance2

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

234A, 2348, 234C and 234D." 26 Varaha Infra Ltd. 8.1 The charge of interest under the above sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty

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)

section 143(1) of the Income Tax Act, by the DCIT, CPC. 2 Sipani woolen Pvt Ltd. 2. The assessee has marched this appeal on the following grounds:- “1. The ld. CIT(A), Bikaner was wrong in law as well as in facts in upholding an addition of Rs. 2,26,484/- on account of employer and employee contribution

M/S. BABU LAL & COMPANY,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result, appeal of the assessee is partly allowed

ITA 205/JODH/2018[2014-15]Status: DisposedITAT Jodhpur03 May 2019AY 2014-15

Bench: Shri N.K. Saini, Hon’Ble Vice- & Shri N.K. Choudhry, Hon’Ble Judicial Mebmer M/S. Babu Lal & Company, Vs Acit, Circle-1, C/O. Sh. Rajendra Jain, Advocate, Bikaner. 106, Akshay Deep Complex, 5Th B Road, Sardarprua, Jodhpur. Pan No. Aagfb3045A

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Sh. P.K. Singi, JCIT-DR
Section 145(3)Section 234A

section 145(3). 2. That on the facts and in the circumstance of the case, the ld. CIT(A) grossly erred in sustaining the addition of Rs. 5,00,000/- to trading account on estimation basis. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in not considering the explanation