BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “depreciation”+ Section 120(4)(b)clear

Sorted by relevance

Mumbai534Delhi519Bangalore229Chennai107Kolkata71Chandigarh67Jaipur55Ahmedabad44Raipur42Pune24Hyderabad23Indore18Lucknow15Cuttack15Guwahati14Visakhapatnam12Amritsar9Karnataka7SC7Ranchi6Rajkot6Allahabad5Jodhpur2Patna2Calcutta2Telangana2Surat2Punjab & Haryana1Nagpur1Panaji1ASHOK BHAN DALVEER BHANDARI1Kerala1

Key Topics

Section 80I10Section 2636Section 143(3)6Section 806Section 133A3Section 693Survey u/s 133A3Condonation of Delay3Addition to Income3Section 153A

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 126/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 153ASection 80Section 80I

120 days" from the date of opening of tender. • The earnest money deposited by successful tenderer shall be retained till submission of Initial Security Deposit, but shall be forfeited, if the tenderer fails to deposit the requisite initial security deposit as per para 4.0 of General Conditions of Contract Section - IV. • GIDC will refund the Earnest money of unsuccessful tenderers

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

2
Deduction2
ITA 147/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 153ASection 80Section 80I

120 days" from the date of opening of tender. • The earnest money deposited by successful tenderer shall be retained till submission of Initial Security Deposit, but shall be forfeited, if the tenderer fails to deposit the requisite initial security deposit as per para 4.0 of General Conditions of Contract Section - IV. • GIDC will refund the Earnest money of unsuccessful tenderers

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

ITA 260/RJT/2015[2011-12]Status: DisposedITAT Rajkot01 Feb 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

For Appellant: Shri Dushyant Maharshi, A.RFor Respondent: Shri Ajay Pratap Singh, C.I.T.D.R
Section 36Section 40Section 43(5)

120 Nickel 5,78,047 377.00 3,43,070 486.10 Cadmium 12,981 70.00 15,960 61.00 Silicon 89,566 807.65 75,111 690.30 Magnesium - 16.00 2,688 - Generated Scrap 15,534.73 42,51,233 13,428.00 28,04,169 sub-total 144,31,712 1,55,403.70 308,93,305 56,426.29 (E) Less: Raw Material Sold Zinc 4

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

ITA 609/RJT/2024[2018-19]Status: DisposedITAT Rajkot25 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Mahesh Paun, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 263Section 69

B (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रतीक"ओरसे/Assessee by : Shri Mahesh Paun, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख/Date of Hearing : 06/03/2025 घोषणाक"तार"ख/Date of Pronouncement : 25/04/2025 ORDER PERDR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: By wayof these three appeals, different assessees have challenged the correctness of the separate orders

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

ITA 610/RJT/2024[2018-19]Status: DisposedITAT Rajkot25 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Mahesh Paun, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 263Section 69

B (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रतीक"ओरसे/Assessee by : Shri Mahesh Paun, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख/Date of Hearing : 06/03/2025 घोषणाक"तार"ख/Date of Pronouncement : 25/04/2025 ORDER PERDR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: By wayof these three appeals, different assessees have challenged the correctness of the separate orders

GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

ITA 612/RJT/2024[2018-19]Status: DisposedITAT Rajkot25 Apr 2025AY 2018-19
For Appellant: Shri Mahesh Paun, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 263Section 69

120 days in ITA No.612/RJT/2024,as also\n119 days' delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024,\nand admit these respective appeals for hearing.\n7. For the sake of convenience, the grounds as well as the facts narrated in ITA\nNo.612/RJT/2024, for assessment Year 2018-19, have been taken into\nconsideration for deciding the above appeals