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2 results for “depreciation”+ Section 234Bclear

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Key Topics

Section 1486Section 1473Section 1443Section 234A2Addition to Income2

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

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