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.

6 results for “depreciation”+ Section 147clear

Sorted by relevance

Mumbai1,359Delhi934Chennai531Bangalore392Kolkata232Jaipur185Ahmedabad182Hyderabad93Pune86Raipur70Chandigarh64Indore58Surat52Amritsar52Karnataka44Cuttack40Cochin35Lucknow34Visakhapatnam31Rajkot26Nagpur22Jodhpur21SC17Guwahati13Telangana12Ranchi10Panaji9Agra8Patna6Punjab & Haryana5Jabalpur5Kerala4Calcutta3Varanasi2Dehradun2

Key Topics

Section 14721Section 1447Section 1487Section 143(3)7Addition to Income4Section 143(2)3Section 142(1)3Section 2502Section 12A2Reopening of Assessment

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

ITA 432/PAT/2024[2015-16]Status: DisposedITAT Patna05 Sept 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 142(2)Section 143(1)Section 143(3)Section 147Section 148

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 or this section has been made for the relevant assessment year, no action shall

2
Deduction2
Disallowance2

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250

147 of the Act in this regard as relevant for the impugned AY 2005-06 on the date of issue of the notice under section 148 of the Act: 54[Income escaping assessment. 55147. If the 56[Assessing] Officer 57[has reason to believe58] that any income chargea- ble to tax has escaped assessment58 for any assessment year

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

147 I 148 is arbitrary unjustified, void ab-initio and bad in law. 3. For that the learned CIT(A) has also failed to adjudicate the following grounds:- (i) For that in the facts and circumstances of the case, there is no justification for addition of a sum of Rs. 9,43,7351- being hire charges separately. The case

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 315/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

147 I 148 is arbitrary unjustified, void ab-initio and bad in law. 3. For that the learned CIT(A) has also failed to adjudicate the following grounds:- (i) For that in the facts and circumstances of the case, there is no justification for addition of a sum of Rs. 9,43,7351- being hire charges separately. The case

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

147 r.w.s 144 read with section 144B of the Income Tax Act. Subsequently Appeal was filled and appeal was also rejected on the ground that documents and reply not submitted. Later, after so many request on 21.05.2024 the appellant had able to collect the ledger and Form 27D from BIHAR STATE BEVERAGE CORPORATION LIMITED for the Financial Year

THE MUZAFFARPUR CENTRAL CO-OPERATIVE BANK LTD,MUZAFFARPUR vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

ITA 87/PAT/2019[12/03/2019]Status: HeardITAT Patna05 Jul 2022

Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]

Section 139Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 32(2)Section 36(1)(viia)Section 72

147 is liable to be set aside. 8. For that without prejudice to the grounds taken as above regarding the validity of the proceeding the appellant would humbly submit that the ld. ACIT has grossly erred in not allowing the set off of carried forward losses of earlier years. 9. For that u/s 80P of the Income