MANOHAR MANAK ALLOYS P.LTD,MUMBAI vs. ACIT 4(2), MUMBAI

Appeal is allowed

Section 143(3) of the Act on 30.03.1998. Subsequently, reassessment proceeding were initiated in respect of three issues viz., (i) the expenses claimed for share issue, (ii) bad and doubtful debts and, (iii) excess depreciation

KETAN BROTHERS DIAMONDS EXPORTS ,MUMBAI vs. ACIT 23(2) /ACIT 23(1) , MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

depreciation on motor car as personal expenditure. However, vide intimation issued under section 143 (1) of the Act, 100% of the aforesaid

MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-14(2)(3), MUMBAI

In the result, the appeal of the assessee is al

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-12 Maharashtra State Electricity Income-Tax Officer, Ward Transmission Company Ltd., 14(2)(3), Plot No. C-19 E Block, Vs. Aayakar Bhavan, Maharshi Prakashganga, Bandra-Kurla Karve Road, Complex, Bandra (East), Mumbai-400020. Mumbai-400051. Pan No. Aaecm 2936 N Appellant Respondent Assessee By : Mr. Ketan Ved, Ar Revenue By : Mr. Harishankar Lal, Dr : Date Of Hearing 15/11/2022 Date Of Pronouncement : 29/12/2022

depreciation allowance or any other allowance as the case may be. The first proviso to section 147 of the Act as the case may be. The first proviso to section 147 of the Act as the case may be. The first proviso to section 147 of the Act reads as under: reads as under:- "Provided that wher "Provided that where

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\n\nProvided that where an assessment under sub-section (3)\nof section 143

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\nProvided that where an assessment under sub-section (3)\nof section 143

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2)(2), MUMBAI

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\n\nProvided that where an assessment under sub-section (3)\nof section 143

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\nProvided that where an assessment under sub-section (3)\nof section 143

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\n\nProvided that where an assessment under sub-section (3)\nof section 143

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NFAC, NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

depreciation allowance or any other allowance, as the case may be, for the assessment year conc assessment year concerned (hereafter in this section and in erned (hereafter in this section and in sections 148 to 153 referred to as t referred to as the relevant assessment year) : he relevant assessment year) : Provided that where an assessment under sub that where

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

depreciation allowance or any other allowance, as the case may be, for the assessment year conc assessment year concerned (hereafter in this section and in erned (hereafter in this section and in sections 148 to 153 referred to as t referred to as the relevant assessment year) : he relevant assessment year) : Provided that where an assessment under sub that where

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143

THE NEW INDIA ASSURANCE CO LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143

OLEANDER FARMS P.LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeal of the assessee is allowed in terms indicated hereinabove

Bench: Transfer Of File To The Ao Of The Assessee. 3. Rival Contentions Have Been Heard & Record Perused.

depreciation relatable to earlier assessment year in terms of clause (III) of Explanation 1 to section 115JB of the Act?" The relevant facts of that case noted in para no. 2 of the decision are that the AO in the proceedings u/s 153A of the Act, had made several additions, relying upon the incriminating material found in the course

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

depreciation. 20. With respect to the additional ground of appeal for deduction under section 80 JJA of the act, assessee submitted that assessee is eligible for deduction of ₹ 9,10,21,434 which was originally claimed by the assessee for ₹ 57,632,440 it was the claim of the assessee is that ITA No.3227/MUM/2022, 257,256/MUM/2023 A.Y.2018-19

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

depreciation. 20. With respect to the additional ground of appeal for deduction under section 80 JJA of the act, assessee submitted that assessee is eligible for deduction of ₹ 9,10,21,434 which was originally claimed by the assessee for ₹ 57,632,440 it was the claim of the assessee is that ITA No.3227/MUM/2022, 257,256/MUM/2023 A.Y.2018-19

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

depreciation. 20. With respect to the additional ground of appeal for deduction under section 80 JJA of the act, assessee submitted that assessee is eligible for deduction of ₹ 9,10,21,434 which was originally claimed by the assessee for ₹ 57,632,440 it was the claim of the assessee is that ITA No.3227/MUM/2022, 257,256/MUM/2023 A.Y.2018-19