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4 results for “depreciation”+ Section 234Aclear

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Key Topics

Section 14A5Section 143(3)4Depreciation4Section 234A3Disallowance3Addition to Income3Section 254(1)2Section 1482

PRAGATI GLASS & INDUSTRIES PVT. LTD. FORMER NAME PRAGATI GLASS PVT. LTD.,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIR.1, , BARODA

In the result, the appeal is partly allowed

ITA 36/SRT/2022[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.36/Srt/2022 "नधा"रणवष"/Assessment Year: (2014-15) (Virtual Court Hearing) Pragati Glass & Industries Pvt. Ltd., Vs. The Acit, Circle-1, Kharach, Kosamba (R.S), Bharuch. District. Bharuch, Bharuch -392001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp7377H

Section 143(3)

section 32(1)(iia), it is eligible for additional depreciation as per law. The AO is directed to allow the same after due verification of period of usage. 4.8 In view of the above discussion, ground of appeal 2 is dismissed and ground of appeal 3 claiming additional depreciation is allowed. 5. Ground of appeal no.4 is against charging

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

ITA 430/SRT/2023[2015-16]Status: Disposed
ITAT Surat
20 Nov 2023
AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 14ASection 234ASection 254(1)

section 143(3) of Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for the sake of brevity) on 29.11.2017. The assessee has raised following grounds of appeal: “1. In the facts and circumstances of the case and in law, the learned CIT(A), NFAC, Delhi erred in passing Ex-parte order by merely confirming the order

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

ITA 267/SRT/2022[2012-13]Status: DisposedITAT Surat25 Apr 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 10Section 139(1)Section 143(3)Section 147Section 148Section 14ASection 234ASection 254(1)Section 271(1)(c)

234A, 234B, 234C and 234D and when no such interest is chargeable. It may be deleted. 4. In law and in the facts and circumstances of the assessee’s case, the ld. CIT(A) has grossly erred in dismissing ground No. 2 of the assessee’s appeal before him challenging initiation of penalty proceedings

DHAMI BROTHERS,,SURAT vs. THE JT. CIT, RANGE-9,, SURAT

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 3299/AHD/2014[2010-11]Status: DisposedITAT Surat27 Nov 2019AY 2010-11

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Dhami Brothers The Jt. Commissioner Of Income-Tax Range-9, Surat 33-34, Jivandhara Society, Opp. Chowpaty, Varachha Road, Surat-395006.. Opp. New Civil Hospital, Majuragate, Surat. Pan/Gir No.Aabfd4987E Appellant) .. Respondent) Assessee By Shri Hiren R. Vepari Revenue By Ms. Anupama Singla (Sr. Dr)

Section 143(1)Section 143(2)Section 234A

depreciation. IV Miscellaneous 2 A.Y.2010-11 (i) On the facts and circumstances of the case and as per law, the Ld. Commissioner of Income-tax (Appeals) ought to have deleted charger of interest u/s 234A, 234B, 234C and 234D. (2) The appellant craves leave to add, alter or vary any of the grounds of appeal.” 3. The brief facts