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11 results for “depreciation”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai279Delhi147Bangalore93Chennai48Jaipur45Hyderabad35Chandigarh33Kolkata30Ahmedabad29Raipur15Visakhapatnam15Rajkot13Lucknow13Surat12Pune11Indore11Jodhpur11Guwahati10Varanasi5Cochin5Amritsar5Ranchi4Nagpur3Karnataka2Allahabad2Agra2Panaji2SC2Patna1Telangana1Dehradun1Cuttack1

Key Topics

Section 14824Section 26312Section 271(1)(c)12Addition to Income11Survey u/s 133A11Section 133A10Depreciation10Penalty10Section 1446Section 131(3)

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 620/JODH/2024[2012-13]Status: DisposedITAT Jodhpur26 Feb 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income

6
Section 143(3)6
Disallowance6

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 624/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income

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

depreciation rate at 15% instead of 30% as claimed by the appellant. 10. ADDITION FOR UNEXPLAINED ENTRIES Rs. 600,212/- 11. ADDITION ON A/C OF TWO NOTE BOOKS Rs. 317,114/- 4 | P a g e a. That Authorities below erred in law and in facts, while making addition of Rs. 600,212/- on account of unexplained entries and while

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 687/JODH/2024[2012-13]Status: DisposedITAT Jodhpur02 Jun 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 689/JODH/2024[2014-15]Status: DisposedITAT Jodhpur02 Jun 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 691/JODH/2024[2016-17]Status: DisposedITAT Jodhpur02 Jun 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 690/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jun 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales