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7 results for “depreciation”+ Section 35(2)clear

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Key Topics

Section 40A(3)31Section 14810Section 143(3)7Disallowance5Addition to Income5Section 133A4Section 14A4Section 44Deduction4Survey u/s 133A

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

depreciation allowance or any other allowance under this Act has been computed;] [(ca) where a return of income has not been furnished by the assessee or a return of income has been furnished by him and on the basis of information or document received from the prescribed income-tax authority, under sub-section (2) of section 133C, it is noticed

4
Section 2633
Section 144r2

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

depreciation allowance or any other allowance under this Act has been computed;] [(ca) where a return of income has not been furnished by the assessee or a return of income has been furnished by him and on the basis of information or document received from the prescribed income-tax authority, under sub-section (2) of section 133C, it is noticed

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)

depreciation is erroneously mentioned at Rs. 33,75,200/- as against the correct figure of Rs. 3,37,200/- , although it is observed by us in form no. 35 filed by the assessee with ld. CIT(A), the figure of Rs. 3,37,200/- is correctly mentioned by the assessee in its ground of appeal raised with

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

depreciation claim. We notice that the AO did not find the said explanations to be incorrect. In our view, the AO could not have rejected the reasons given by the assessee without finding fault therein, i.e., if the AO could not find fault, the reasons given by the assessee should have been accepted. We also notice that the assessee

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

depreciation claim. We notice that the AO did not find the said explanations to be incorrect. In our view, the AO could not have rejected the reasons given by the assessee without finding fault therein, i.e., if the AO could not find fault, the reasons given by the assessee should have been accepted. We also notice that the assessee

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

depreciation claim. We notice that the AO did not find the said explanations to be incorrect. In our view, the AO could not have rejected the reasons given by the assessee without finding fault therein, i.e., if the AO could not find fault, the reasons given by the assessee should have been accepted. We also notice that the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

depreciation claim. We notice that the AO did not find the said explanations to be incorrect. In our view, the AO could not have rejected the reasons given by the assessee without finding fault therein, i.e., if the AO could not find fault, the reasons given by the assessee should have been accepted. We also notice that the assessee