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2 results for “depreciation”+ Section 144clear

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Key Topics

Section 1442Section 262Addition to Income2

MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX

ITA/51/2007HC Punjab & Haryana14 Nov 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 132(1)Section 143Section 144Section 147Section 158

144 been concluded "[prior to the nt of the search or the date of asis of such assessments; me have been filed under section e to a notice issued under sub- on 142 or section 148] but ot been made till the date of n, on the basis of the income rns; or filing a return of income

M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

ITA/20/2008HC Punjab & Haryana09 Sept 2024

MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Bench:
Section 144Section 167B(2)(i)Section 2Section 26

Depreciation Gurdeep Sin purchase of (Appeals), ho income recei the same as u to be not fall income from 5. Amritsar. Th its order dat income of th . 20 of 2008 posited in one bank account. T ceedings to assess the income o .O.P. (Association of Persons). The appellant submitted object ing earned by the co-owners as Section