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4 results for “depreciation”+ Rectification u/s 154clear

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Section 143(1)10 Section 1549 Section 143(3)5 Section 142(1)3 Disallowance3 Addition to Income3 Rectification u/s 1543 Section 2502 Section 1472 Section 80J2 Section 143(1)(a)2 Deduction2

THE ACIT CIRCLE- 1 (1), RAJKOT vs. M/S. MICRO MELT PVT. LTD. , SHAPAR (VERAVAL), RAJKOT

In the result, the appeal of the Department is dismissed

ITA 41/RJT/2023[2005-06]Status: HeardITAT Rajkot16 Jun 2023AY 2005-06

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. N. Manvar, A.RFor Respondent: Shri K. L. Solanki, Sr. DR

Section 154

rectification proceedings u/s. 154 of the Act has ever claimed that the business loss of A.Y. 1996-97 which has been claimed as set off against the income for the year under consideration i.e. A.Y. 2005-06 consists unabsorbed depreciation

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

ITA 499/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

For Appellant: Shri Prakash Jhunjhunwala and ShriFor Respondent: Shri Shramdeep Sinha, CIT.DR &

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

Rectification order u/s.154, since such adjustments does not comprise of the mistake apparent on record. (vi)The Ld. CIT(A) erred in confirming the total income as processed by the CPC, on ignoring the fact that the notice for enhancing the income has not been served to the appellant u/s 154(3) of the Act. 3. The facts

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

ITA 498/RJT/2025[2015-16]Status: DisposedITAT Rajkot08 Dec 2025AY 2015-16

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

Rectification order u/s.154, since such adjustments does not comprise of the\nmistake apparent on record.\n(vi)The Ld. CIT(A) erred in confirming the total income as processed by the CPC, on\nignoring the fact that the notice for enhancing the income has not been served to the\nappellant u/s 154(3) of the Act.\n3. The facts

VITARAG EXPORT INDUSTRIES,JUNAGADH ROAD vs. ITO, WARD - 2(1)(1), RAJKOT, AAYAKAR BHAVAN

In the result, ground No.5 raised by the assessee, is allowed

ITA 354/RJT/2023[2012-13]Status: DisposedITAT Rajkot13 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.354/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2012-13) (Physical Hearing) Vitrang Export Industries, Vs. The Ito, Junagadh Road, Near Railway Ward – 2(1)(1), Crossing, Dhoraji, Gujarat - 360140 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfv2407M (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)

154 of the Act, and also requested the Bench to provide sufficient time to get the rectification done. Accordingly, the Bench, vide order sheet entry dated 22.07.2024, had re- fixed the case for hearing on 14.08.2024 and time was given to the ld. DR to get the rectification done on or before 3rd October 2024. Further time was granted