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9 results for “depreciation”+ Section 250clear

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Key Topics

Section 115B15Section 143(1)8Section 143(3)7Section 80I7Section 686Addition to Income6Section 2505Section 139(4)4Section 404Unexplained Cash Credit

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 898/JODH/2024[2022-23]Status: DisposedITAT Jodhpur29 Sept 2025AY 2022-23

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), relating to the assessment year 2022-23, whereby his appeal challenging intimation u/s 143(1) of the Act issued by Centraized Processing Centre (CPC), has been dismissed, on the following grounds:- “On perusal of the documents attached by the appellant, the contention of appellant is not found

2
Depreciation2
Disallowance2

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 899/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), relating to the assessment year 2022-23, whereby his appeal challenging intimation u/s 143(1) of the Act issued by Centraized Processing Centre (CPC), has been dismissed, on the following grounds:- “On perusal of the documents attached by the appellant, the contention of appellant is not found

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

ITA 56/JODH/2024[2014-15]Status: DisposedITAT Jodhpur22 Aug 2025AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

250 of the Income-tax Act, 1961 [for brevity, the "Act"] for the Assessment Years 2014-15 & 2015-16, date of orders 20/12/2023 and 17/07/2023, respectively. The impugned orders emanated from the order of the Ld. Assistant Commissioner of Income-tax, Circle-3, Jodhpur [for brevity, the "Ld. AO"] passed under section 143(3) of the Act, date of orders

ANKUR NAHAR,BHILWARA vs. CIT/ ITO, WARD-2, BHILWARA

In the result, the appeal of the assessee bearing no

ITA 174/JODH/2022[2019-20]Status: DisposedITAT Jodhpur06 Dec 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 174/Jodh/2022 Assessment Year: 2019-20

Section 139(1)Section 143(1)Section 154Section 250Section 32Section 36(1)Section 44A

250 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Y. I.T.A. No. 174/Jodh/2022 2 Assessment Year: 2019-20 2019-20. The impugned order was emanated from the order of the CPC, Bengaluru, [in brevity ‘the AO’] order passed u/s 143(1) of the Act. 2. The assessee has taken the following grounds: “l. Under the facts & circumstances

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

section 40(a)(ia) be made. The AO is directed to delete separate addition of Rs. 13,87,72.635/- made u/s 40(a)(ia) of the Act. GOA no. 4 is, therefore, allowed. 8.4. GoA no, 2- "The Id. AO has erred in rejecting the books of accounts. The Id. AO has erred in applying ne t profit rate

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

ITA 755/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 131Section 143(3)Section 44Section 68Section 69Section 69A

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi

DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

ITA 53/JODH/2022[2018-19]Status: DisposedITAT Jodhpur10 Nov 2023AY 2018-19

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

For Appellant: Sh. Amit Kothari, Chartered AccountantFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 115BSection 250

250 of the IT Act, 1961 passed by the ld. Commissioner of Income Tax (Appeals)-2, Udaipur is bad in law, illegal and void. 2. The ld. Commissioner of Income Tax (Appeals)-2, Udaipur has erred in affirming the order of Dy. Commissioner of Income Tax, Central Circle-2, Udaipur in making addition of Rs.19,50,000/- on account

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

250/- as well as on account of shortage of stock found in different packing during the course of same survey proceeding and treated as hypothetically suppressed sale of Rs. 43,95,509/-and made addition of Rs. 43,955/- by applying hypothetical G P rate @ 1% on hypothetically presumed suppressed sale. 2 | P a g e b. That Authorities below

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

ITA 297/JODH/2018[2013-14]Status: DisposedITAT Jodhpur14 Aug 2023AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Amit Kothari, CA. ARFor Respondent: Ms. Nidhi Nair, JCIT -DR
Section 143(2)Section 143(3)Section 80Section 80CSection 80DSection 80ISection 80T

250 of the Income Tax Act, 1961. The revenue has raised the following grounds of appeal: "Whether on the facts and in the circumstances of the case, the CIT (A) is justified in allowing the claim of deduction of Rs. 1,68,71,111/- u/s 80IC of the I.T. Act ignoring the report of the Tehsildar that Khasa