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.

8 results for “depreciation”+ Section 138clear

Sorted by relevance

Mumbai403Delhi310Bangalore155Ahmedabad72Kolkata67Chennai58Chandigarh34Raipur33Pune22Jaipur20Hyderabad17Lucknow16Amritsar12Indore10Jodhpur8Rajkot8Visakhapatnam7Cochin5Karnataka4SC3Surat2Guwahati2Nagpur2Dehradun1Telangana1Kerala1Calcutta1Panaji1Agra1Punjab & Haryana1

Key Topics

Section 80I18Section 271(1)(c)9Deduction8Addition to Income8Disallowance7Section 2506Section 143(3)6Section 806Section 801C6Section 263

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is hereby allowed

ITA 172/RJT/2019[2013-14]Status: DisposedITAT Rajkot27 Sept 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10(34)Section 271Section 271(1)(c)

138 taxmann.com 474 (Gujarat) held as follows: “Section 271(1)(c), read with section 32, of the Income-tax Act, 1961 Penalty - For concealment of income (Disallowance of claim of depreciation

SHRI KANJIBHAI B. RANGANI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-5(1), RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

ITA 7/RJT/2020[2007-08]Status: Disposed
6
Section 2712
Penalty2
ITAT Rajkot
23 Aug 2023
AY 2007-08

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Written SubmissionFor Respondent: Shri Abhimanyu Singh, Sr. DR
Section 147Section 148Section 271(1)(c)

Section 271(1)(c) of the Act. In the case of Intas Pharma Ltd. 138 taxmann.com 474 (Gujarat), the Hon'ble High Court held that merely because claim on merit was not granted, penalty could not be levied. In the case of National Textiles Corporation Ltd. 151 taxmann.com 512 (Delhi), the Hon'ble High Court held that where assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 247/RJT/2024[2012]Status: DisposedITAT Rajkot27 Aug 2025
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

Depreciation Chart of Rudrapur Unit:\nNo Particulars\nFY 08-09\nFY 09-10\n1\nWDV\n4,14,64,138\n7,85,31,109\n2\nAddition to fixed asset\n5,49,29,277\n3,49,65,836\n3\nTotal\n9,64,13,416\n11,34,96,945\n4\nDepreciation claimed\n1,78,82,307\n1,51,65,107\n5\nWDV

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

ITA 250/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Aug 2025AY 2018-19
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

Depreciation Chart of Rudrapur Unit:\nNo Particulars\nFY 08-09\nFY 09-10\n1\nWDV\n4,14,64,138\n7,85,31,109\n2\nAddition to fixed asset\n5,49,29,277\n3,49,65,836\n3\nTotal\n9,64,13,416\n11,34,96,945\n4\nDepreciation claimed\n1,78,82,307\n1,51,65,107\n5\nWDV

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 248/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

Depreciation Chart of Rudrapur Unit:\nNo Particulars\nFY 08-09\nFY 09-10\n1\nWDV\n4,14,64,138\n7,85,31,109\n2\nAddition to fixed asset\n5,49,29,277\n3,49,65,836\n3\nTotal\n9,64,13,416\n11,34,96,945\n4\nDepreciation claimed\n1,78,82,307\n1,51,65,107\n5\nWDV

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 260/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

Depreciation Chart of Rudrapur Unit:\nNo Particulars\nFY 08-09\nFY 09-10\n1\nWDV\n4,14,64,138\n7,85,31,109\n2\nAddition to fixed asset\n5,49,29,277\n3,49,65,836\n3\nTotal\n9,64,13,416\n11,34,96,945\n4\nDepreciation claimed\n1,78,82,307\n1,51,65,107\n5\nWDV

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

ITA 255/RJT/2024[2012-13]Status: DisposedITAT Rajkot27 Aug 2025AY 2012-13
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

Depreciation Chart of Rudrapur Unit:\nNo\nParticulars\nFY 08-09\nFY 09-10\n1\nWDV\n4,14,64,138\n7,85,31,109\n2\nAddition to fixed asset\n5,49,29,277\n3,49,65,836\n3\nTotal\n9,64,13,416\n11,34,96,945\n4\nDepreciation claimed\n1,78,82,307\n1,51,65,107\n5\nWDV

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

ITA 254/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

Depreciation Chart of Rudrapur Unit:\nNo Particulars\nFY 08-09\nFY 09-10\n1\nWDV\n4,14,64,138\n7,85,31,109\n2\nAddition to fixed asset\n5,49,29,277\n3,49,65,836\n3\nTotal\n9,64,13,416\n11,34,96,945\n4\nDepreciation claimed\n1,78,82,307\n1,51,65,107\n5\nWDV