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3 results for “depreciation”+ Section 234Aclear

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Delhi277Mumbai166Bangalore106Jaipur41Ahmedabad26Chennai21Ranchi13Hyderabad10Indore8Pune7Guwahati5Lucknow5Kolkata4SC3Nagpur3Rajkot3Surat2Jodhpur2Cochin1Chandigarh1

Key Topics

Section 1486Section 1473Section 234A3Section 1443Addition to Income3Section 402Penalty2Depreciation2Disallowance2

GIRISH LAHORI,GANDHIDHAM vs. INCOME TAX OFFICER WARD-1 GANDHIDHAM, GANDHIDHAM

In the result, the appeal filed by the assessee is allowed in above terms

ITA 283/RJT/2025[2010-11]Status: DisposedITAT Rajkot09 Dec 2025AY 2010-11
Section 144Section 147Section 148Section 234ASection 69

depreciation\nNA\n10\nWhether the provisions of Sec. 150 (1) are applicable If the No\nreply is in the affirmative, the relevant facts may be stated\nagainst item No. 11 aod it may also be brought out that the\nProvisions of Section 150(2) would not stand in\nthe way of initiating proceeding AIPPD9181N u/s 147\n11\nReasons

M/S WESTERN INDIA CERAMICS P. LTD.,,BARODA vs. THE DY. COMMR. INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, ground number 4 of the assessee’s appeal is dismissed

ITA 14/RJT/2017[2010-11]Status: DisposedITAT Rajkot03 Mar 2023AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 40

depreciation on Plant & Machinery and vehicle is unwarranted, unjustified and sad in law. 5. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred in dismissing the appeal and whereby upholding the charging interest u/s. 234A, 2348 and 234C is unwarranted, unjustified and bad in law. 6. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred

AMARDEEP EXPORTS,JAMNAGAR vs. INCOME TAX OFFICERWARD 1(3), JNR, JAMNAGAR

In the result, the appeal is dismissed

ITA 475/RJT/2024[2016-17]Status: HeardITAT Rajkot12 Dec 2025AY 2016-17

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

For Appellant: Shri Tejas Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144Section 147Section 148Section 164ASection 234A

depreciation relating to assessment years 2013-14 and 2014-15 against total income assessed u/s 144 of the Income Tax Act, 1961 3. On the facts and in the circumstances of the case and in law the order passed by the learned CIT(A)-NFAC is held as bad in law because it is passed without affording proper opportunity