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7 results for “depreciation”+ TDSclear

Sorted by relevance

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Key Topics

Section 40A(3)28Section 14810Addition to Income5Section 133A4Section 143(3)4Section 14A4Section 44Deduction4Disallowance4Survey u/s 133A

VINOD KUMAR GUPTA HUF,VARANASI vs. ACIT, CC, VARANASI

In the result, the appeal of the assessee is partly allowed

ITA 119/VNS/2019[2014-2015]Status: DisposedITAT Varanasi23 Mar 2022AY 2014-2015

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Vinod Kumar Gupta (Huf), V. Acit, 20, Raghunath Nagar, Mahmoorganj, Central Circle, Varanasi Varanasi, U.P. Pan-Aabhv1586P (Appellant) (Respondent) Appellant By: Mr. O.P. Shukla, Adv Respondent By: Mr. A.K. Singh, Sr. D.R. Date Of Hearing: 23.03.2022 Date Of Pronouncement: 23.03.2022 O R D E R

For Appellant: Mr. O.P. Shukla, AdvFor Respondent: Mr. A.K. Singh, Sr. D.R

TDS thereon. Due date for filing of return of income the said amount has not reflected in their 26Q and after expiry of one year the said amount were reflected in 26AS due to deductor has made provision after filing of return of income by the appellant. 2. Because the Ld. Commissioner of Income Tax (Appeals) was not justified

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

4
Section 144r2
Section 1442
ITA 448/ALLD/2014[2009-10]Status: Disposed
ITAT Varanasi
16 Nov 2023
AY 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

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

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

TDS of Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Rs. 24,02,503/-, for ay: 2009-10. It was also submitted that the assessee e- filed income tax return in ITR-4, which is a return of income for declaring business income. The ld. Sr. DR submitted

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

TDS of Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Rs. 24,02,503/-, for ay: 2009-10. It was also submitted that the assessee e- filed income tax return in ITR-4, which is a return of income for declaring business income. The ld. Sr. DR submitted