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3 results for “depreciation”+ Section 263clear

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Key Topics

Section 14810Section 143(3)3Section 2633Section 40A(3)3Section 144r2Section 1442Section 143(2)2Section 1472

ACIT, CIRCLE - 1, GORAKHPUR vs. BAJRANG BAHADUR SINGH, GORAKHPUR

In the result, appeal filed by Revenue is partly allowed

ITA 49/VNS/2018[2012-2013]Status: HeardITAT Varanasi31 May 2022AY 2012-2013

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 The Assistant Shri Bajrang Bahadur Singh, Commissioner Of Income V. Marhatha, Campierganj, Tax,Circle-1, Gorakhpur-273001, Uttar Aayakarbhawan, Civil Pradesh Lines, Gorakhpur 273001, Uttar Pradesh Pan:Afxps6284G (Appellant) (Respondent)

For Appellant: NoneFor Respondent: ShriRamendra Kumar
Section 143(3)Section 145(3)Section 263Section 40A(3)

Section 263 of the 1961 Act. 5.3 There were other addition being made by the AO to the tune of Rs. 3,37,200/- on account of disallowance of depreciation

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

263 or section 26433[or an order of the Settlement Commission under sub-section (4) of section 245D], the amount of tax on which interest was payable under this sub-section has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest is increased

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

263 or section 26433[or an order of the Settlement Commission under sub-section (4) of section 245D], the amount of tax on which interest was payable under this sub-section has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest is increased