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47 results for “depreciation”+ Section 17(5)(d)clear

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Mumbai3,328Delhi2,490Bangalore1,322Chennai1,154Ahmedabad771Kolkata538Jaipur352Hyderabad347Pune313Chandigarh184Indore172Visakhapatnam161Cochin141Surat138Cuttack135Raipur134Karnataka99Rajkot66Lucknow66SC63Ranchi49Nagpur47Guwahati41Jodhpur34Telangana27Amritsar26Agra23Kerala16Allahabad14Panaji12Varanasi9Dehradun8Patna7Jabalpur4Calcutta3Rajasthan2A.K. SIKRI N.V. RAMANA1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1Punjab & Haryana1MADAN B. LOKUR S.A. BOBDE1Gauhati1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)50Section 80I26Section 1124Addition to Income21Disallowance20Deduction17Section 14716Section 153A16Section 14A16Section 263

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

D E R PER BENCH The instant appeals have been filed by the Revenue challenging the impugned orders of even date 22/12/2017, for A.Y. 2012–13 and order dated 29/11/2019, for the A.Y. 2014–15, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment year Smt. Anju Ajay Saraf ITA no.30/Nag./2018

Showing 1–20 of 47 · Page 1 of 3

15
Section 1489
Depreciation9

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 32/NAG/2020[2014-15]Status: DisposedITAT Nagpur28 May 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

D E R PER BENCH The instant appeals have been filed by the Revenue challenging the impugned orders of even date 22/12/2017, for A.Y. 2012–13 and order dated 29/11/2019, for the A.Y. 2014–15, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment year Smt. Anju Ajay Saraf ITA no.30/Nag./2018

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

17 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 22. Accordingly, nothing merits in the Revenue’s submission that entire exemption under section 11 of the Act should be revoked. Accordingly, we direct the Assessing Officer to grant exemption under section 11 of the Act to the assessee trust as already directed by the learned CIT(A). Keeping

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

17 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 22. Accordingly, nothing merits in the Revenue’s submission that entire exemption under section 11 of the Act should be revoked. Accordingly, we direct the Assessing Officer to grant exemption under section 11 of the Act to the assessee trust as already directed by the learned CIT(A). Keeping

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

17 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 22. Accordingly, nothing merits in the Revenue’s submission that entire exemption under section 11 of the Act should be revoked. Accordingly, we direct the Assessing Officer to grant exemption under section 11 of the Act to the assessee trust as already directed by the learned CIT(A). Keeping

VASANT CO-OP SHETKARI GINNING & PRESSING FACTORY LTD.,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 29/NAG/2021[2016-17]Status: DisposedITAT Nagpur09 May 2022AY 2016-17

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 29/Nag/2021 "नधा"रण वष" / Assessment Year : 2016-17 The Vasant Co-Op. Shetkari Ginning & Pressing Factory Limited; At. Yavatmal Road, Wani, Tq. Wani, Dist. Yavatmal-440 010 Pan : Aaaat1439M .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-Ii, Nagpur. ……""यथ" / Respondent Assessee By : Shri Pravin Gandhi, Ar Revenue By : Shri Vitthal Bhosale, Dr

For Appellant: Shri Pravin Gandhi, ARFor Respondent: Shri Vitthal Bhosale, DR
Section 143(3)Section 263Section 54G

depreciation @5% was claimed by it. We, thus, in terms of our aforesaid observations not being able to persuade ourselves to uphold the view taken by the Pr. CIT, i.e, as regards the entitlement of the assessee towards indexation of cost of acquisition of the property in question, i.e., land admeasuring 29,228.79 Sq. Mtrs, thus, set-aside his order

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 143Section 144BSection 68

5,00,000/- in cash in his bank account with SBI Rae Baraeli on 20-7-2009 and it was transferred to Savitri Thakur on 20-7-2009. The donor has not filed any income tax return." 11.1 Similarly in respect of Smt. Sarojini Thakur, result of verification and remarks by the Department is as under: "This donor has ostensibly

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

5-9-2003, explaining the new scheme of assessment procedure. [Para 10] A careful study of sections 153A to 153C and also the circular issued by the CBDT explaining the procedure of assessment in search cases shows that these are separate provisions independent of other provisions relating to reassessment, because of the non abstante clause begins with the said sections

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

D E R PER K.M. ROY, A.M. The captioned appeal has been filed by the Revenue challenging the impugned order dated 26/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur [“learned CIT(A)”] for the assessment year 2014–15. 2. The Revenue has raised following grounds:– “1. Whether on the facts and in the circumstances

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 483/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 478/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT.C,I,.T, CENTRAL CIR, -2(3), NAGPUR vs. M/S GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 429/NAG/2014[2005-06]Status: FixedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS 7 WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 482/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 480/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 485/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASTT.COMMISSIONER OF INCOME TAX,CENTRAL CIR 2(3) R, NAGPUR vs. M GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 414/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 479/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 481/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 477/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 484/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year No. 1. 414/NAG/2014 ACIT, Central Circle- M/s. Gupta 2008-09 2(3), Nagpur Coalfields & Washeries Ltd. 7th Floor, Shriram Tower, Kingsway Sadar, Nagpur. PAN:AABCG9561E 2. CO M/s. Gupta Coalfields & ACIT, Central 2008-09 16/NAG/2014 Washeries