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6 results for “depreciation”+ Section 29clear

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Key Topics

Section 2636Section 1445Section 143(3)3Section 12A3Section 143(2)3Section 1483Section 1473Disallowance3Addition to Income3Section 142(1)

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

29,533.00 and surplus of Rs.6,30,671.11. The assessee has claimed the exemption of u/s 10(23C)(vi) without having approval from approving authority. As per the provision of the section 10 (23C)(vi) approval u/s 10(23)(C)(vi) from the CCIT or DGIT as the case may be is a necessary condition for getting exemption under this

2
TDS2

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 12ASection 142Section 142(1)Section 143(3)Section 263

29, to demonstrate that Ld. AO has applied his mind on all the twelve issues which have already been subjected to examination and accepted in the assessment proceeding. Ld. Counsel strongly submitted that the revisionary proceedings initiated by the Ld. CIT tantamount to change of opinion which is contrary to the provisions of section

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

29. The ld. PCIT thereafter noticed that information is submitted in respect of only 26 entities against 64 entities mentioned in the show-cause notice, who are sundry creditors above Rs.5,00,000/-. Therefore, he was not satisfied with the replies to the show-cause notice. Ld. PCIT, therefore, held that the order of ld. Assessing Officer is not only

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

ITA 99/PAT/2025[2013-14]Status: DisposedITAT Patna23 Feb 2026AY 2013-14

29,48,286/- to the total income\nof the assessee during the year under consideration.\n3.2. Aggrieved assessee preferred an appeal before the\nlearned CIT (A), who deleted the addition after examining the\norder issued by CERC relating to these expenses submitted by\nthe Id. Counsel of the assessee by recording a clearcut finding\nthat the expenses were not related

JCIT(IN-SITU), CIRCLE-1, PATNA., PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

ITA 140/PAT/2025[2015-16]Status: DisposedITAT Patna23 Feb 2026AY 2015-16
For Appellant: Sh. Ankit Kumar, CAFor Respondent: Md. A. H. Chowdhary, CIT (DR)

29,48,286/- to the total income\nof the assessee during the year under consideration.\n3.2. Aggrieved assessee preferred an appeal before the\nlearned CIT (A), who deleted the addition after examining the\norder issued by CERC relating to these expenses submitted by\nthe Id. Counsel of the assessee by recording a clearcut finding\nthat the expenses were not related

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

ITA 234/PAT/2025[2017-18]Status: DisposedITAT Patna23 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Sh. Ankit Kumar, CAFor Respondent: Md. A. H. Chowdhary, CIT (DR)

29,48,286/- to the total income of the assessee during the year under consideration. 3.2. Aggrieved assessee preferred an appeal before the learned CIT (A), who deleted the addition after examining the order issued by CERC relating to these expenses submitted by the ld. Counsel of the assessee by recording a clearcut finding that the expenses were not related