BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “depreciation”+ Demonetizationclear

Sorted by relevance

Delhi26Chennai13Jaipur12Mumbai9Bangalore7Lucknow7Kolkata7Surat4Hyderabad4Rajkot3Chandigarh3Agra3Pune3Indore2Cuttack2Jodhpur1Cochin1Patna1Amritsar1Raipur1Allahabad1Ahmedabad1Visakhapatnam1

Key Topics

Section 40A(3)5

S.RANJAN & BROTHERS,MUZAFFARPUR vs. DCIT, CIRCLE-1, MUZAFFARPUR

In the result, the appeal of the assessee is allowed

ITA 71/PAT/2021[2017-18]Status: DisposedITAT Patna14 May 2024AY 2017-18

Bench: Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 S. Ranjan & Brothers Dcit, Circle-1, Muzaffarpur Puja Bazar, Motijheel, Muzaffarpur- Vs 842001. Pan: Aaofs 8056 Q (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Sushil Kumar Mishra, Jcit, Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 14.05.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2017-18 Is Directed Against The Order Dated 30.08.2021 Passed By The Ld. Commissioner Of Income-Tax (Appeals), Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’].

For Appellant: NoneFor Respondent: Shri Sushil Kumar Mishra, JCIT, DR
Section 143(2)Section 40A(3)

demonetization period”. Accordingly, statutory notice u/s 143(2) 2 S. Ranjan & Brothers A.Y. 2017-18 and 142(1) of the Act issued to the assessee. In response to the notice, assessee appeared time to time before the AO furnishing various details as asked for. During the assessment proceeding, the ld. AO noticed that the assessee has made payment