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4 results for “depreciation”+ Section 154clear

Sorted by relevance

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Key Topics

Section 1548Section 1478Section 250(6)2Section 7472Section 143(3)2Section 145(3)2Section 1442Section 402Depreciation2Deduction

GREENREV VENTURES PRIVATE LIMITED,PATNA vs. ACIT CIRCLE 1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 347/PAT/2023[2011-12]Status: DisposedITAT Patna24 Sept 2024AY 2011-12

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

Section 154Section 246A

section 154 of the Income Tax Act is actually not an order. The alleged letter of the ld. Assessing Officer reads as under:- “Subject: Online service of Orders- letter Sub.: Your letter dated 07.12.2022 regarding demand notice for the A.Y. 2011-12. Kindly refer to the above. This is to intimate that you have submitted an application for rectification

VIKRAMSHILA DUGDH UTPADAK SAHKARI SANGH LTD,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-1, BHAGALPUR

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

ITA 59/PAT/2021[2014-15]Status: DisposedITAT Patna
2
Disallowance2
Addition to Income2
13 Jan 2025
AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(2)(b)Section 154Section 250Section 32

section 154 of the Income Tax Act, 1961 (hereinafter called the Act) on the grounds inter-alia that the losses determined in course of assessment for the year preceding that is, assessment year 2013-14 was not allowed to be set off. The appellant also stated that even the unabsorbed depreciation

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

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee

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

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee