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2 results for “depreciation”+ Section 254(2)clear

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Key Topics

Section 143(3)2Addition to Income2

SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

In the result, grounds of appeal raised by the assessee are partly allowed

ITA 122/RAN/2016[2010-11]Status: DisposedITAT Ranchi30 May 2025AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Hybrid Hearing) Shri Kirtiman Singh, D.C.I.T., 357/A, Professor Colony, Karam Toli, Circle-2, Vs. Behind Abhilasha Building, Morabadi, Ranchi. Ranchi-834001. Pan No. Awmps 5592 F Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 145(3)

2. Facts of the case, in brief, are that the appellant is a contractor. A survey operation under Section 133A of the Income Tax Act, 1961 (in short, the Act) was conducted in the case of appellant on 16/03/2011 and various documents were impounded and the statement of the appellant as well as his staffs were recorded under Section

M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD,JAMSHEDPUR vs. ITO, WARD NO.1(5), JAMSHEDPUR

In the result, the appeal filed by the assessee is dismissed

ITA 45/RAN/2020[2010-11]Status: DisposedITAT Ranchi09 Feb 2023AY 2010-11

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 234ASection 250

254 of the Income Tax Act, 1961 (in I.T.A. No.: 45/RAN/2020 Assessment Year: 2010-11 M/s. Himanchal Construction Co. Pvt. Ltd. short the “Act”) by ld. Commissioner of Income-tax (Appeals), Jamshedpur [in short ld. “CIT(A)”] dated 20.02.2020 which is arising out of the assessment order framed u/s 143(3)/154/263 of the Act dated 30.03.2015. 2. The assessee