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93 results for “depreciation”+ Section 153Bclear

Sorted by relevance

Mumbai93Amritsar45Bangalore36Delhi35Jaipur18Chennai18Karnataka14Cuttack12Guwahati7Lucknow5Visakhapatnam5Kolkata4Dehradun4Hyderabad3Ahmedabad3Pune3Nagpur1

Key Topics

Section 153A126Section 143(3)114Addition to Income59Disallowance36Section 153C31Section 26325Depreciation25Section 92C22Section 13218Section 143(2)

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

153B and section 153C, all other provisions of this Act shall apply to the assessment or reassessment made under Act shall apply to the assessment or reassessment made under Act shall apply to the assessment or reassessment made under section 153A. It is also clarified that assessment or reassessment section 153A. It is also clarified that assessment or reassessment section

Showing 1–20 of 93 · Page 1 of 5

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Section 218
Search & Seizure15

M/S.BALAJI BULLION & COMMODITIES (INDIA) PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE-40, MUMBAI

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

153B of IT Act, 1961 and hence bad in law and void. ITA Nos. 1291 & 1292/Mum/2018 M/s Balaji Universal Tradelinks P. Ltd. & Balaji Bullion & commodities (I) P. Ltd.; A.Y. 09–10 5. On the facts and in the circumstances of the case and in law, the d. A. O. erred in assessing the income of your appellant

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1740/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD, MUMBAI

ITA 1571/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1734/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1735/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD MUMBAI ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI , MUMBAI

ITA 1313/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI MUMB, MUMBAI

ITA 1311/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-2013

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SHRIVALLABH PITTIE INDUSTRIES LTD ,MUMBAI. vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1337/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2)., MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1569/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-20

ITA 1267/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI vs. DCIT, CC- 8(2), MUMBAI

ITA 1271/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1272/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI

ITA 1310/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1273/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

HELLIOS EXPORTS LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1334/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1274/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1275/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

depreciation has erroneously been made u/s 69C of the Act instead by way of disallowance u/s 32 and 32A in the case of Shrivallabh Pittie Southwest Industries, Shrivallabh Pittie Industries Limited and SVP Global Limited in AY 2017-18 and AY 2018-19. l. In the case of Platinum Textiles Limited, Shrivallabh Pittie Industries Limited, and SVP Global Textiles