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4 results for “depreciation”+ Section 22clear

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Key Topics

Section 43B11Section 142(1)4Section 143(1)2Section 143(2)2Section 2632Depreciation2Disallowance2Addition to Income2

ROHIT KUMAR JHUNJHUNWALA,PATNA vs. ITO, WARD-5(1), PATNA

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

ITA 73/PAT/2025[2016-17]Status: DisposedITAT Patna30 May 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 73/Pat/2025 Assessment Year: 2016-2017 Rohit Kumar Jhunjhunwala,……………….…Appellant Keshev Rai Lane Chowk, Patna City-800008, Bihar [Pan:Aaqpj7024F] -Vs.- Income Tax Officer,………………………….....Respondent Ward-5(1), Patna Appearances By: Shri Alok Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

Section 142(1)Section 143(2)Section 143(3)Section 144

22, 2025 Date of pronouncing the order: May 30, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl./JCIT(Appeals), Panchkula, dated 23rd December, 2024 passed for Assessment Year 2016-17. 2. Brief facts of the case are that the assessee filed its return of income electronically

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

22. Please furnish depreciation chart with copy of invoices/bills of items added in assets during the year. 25 Assessment Year: 2018-2019 Sriram Enterprises 23. Copy of Sales Tax/VAT/CGST return for the AY-2018-19 supporting evidence of payment of other taxes. 24. Submit computation of income. 24. Please furnish ledgers of expenses made during the year under the heads

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

ITA 520/PAT/2024[2021-22]Status: DisposedITAT Patna19 Feb 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250Section 43BSection 4A

section 43B. 6) For that the addition on account of interest payable to NCDC is, therefore, liable to be deleted. 7) For that the appellant has carried forward loss of Rs. 50,33,596/- and carried forward unabsorbed depreciation of Rs. 44,65,970/- which should have been allowed against the income determined. 8) For that other grounds

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

22-01-2009 SBI-347 735744 3,17,000/- Natraj Filling Station 25-08-2008 PNB-9926 797764 3,00,000/- Natraj Filling Station 05-09-2008 PNB-9926 797766 3,00,000/- Natraj Filling Station 10-09-2008 PNB-9926 797769 4,75,000/- Natraj Filling Station 03-10-2008 SBI-436 297098 5,00,000/- Natraj Filling Station