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2,921 results for “depreciation”+ Reassessmentclear

Sorted by relevance

Mumbai784 Delhi568 Chennai417 Bangalore302 Kolkata128 Jaipur124 Ahmedabad88 Hyderabad64 Pune62 Raipur57 Indore49 Amritsar46 Chandigarh35 Lucknow30 Cochin26 Visakhapatnam22 Guwahati18 Rajkot18 Jodhpur14 SC14 Cuttack12 Ranchi7 Nagpur7 Karnataka5 Punjab & Haryana4 Panaji4 Allahabad3 Kerala3 Patna2 Agra2 Jabalpur2 Surat2 Calcutta1 Orissa1

Key Topics

Section 143(3)139 Section 147111 Section 14890 Addition to Income79 Section 153A48 Reopening of Assessment44 Disallowance35 Depreciation33 Section 26331 Section 151

PITNEY BOWES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, out of the five appeals of the assessee, the ITA Nos

ITA 289/DEL/2013[2005-06]Status: DisposedITAT Delhi29 May 2017AY 2005-06

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143(3)Section 147Section 32

depreciation on the goodwill. Thereafter, reassessment proceedings have been taken up by the Assessing Officer wherein the claim of depreciation

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-16(1), MUMBAI vs. M/S. TATA SKY LTD., MUMBAI

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

ITA 5252/MUM/2019[2008-09]Status: DisposedITAT Mumbai15 Feb 2021AY 2008-09

Showing 1–20 of 2,921 · Page 1 of 147

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31

Section 143(2)30

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadaleबनाम/ The Asst. Commissioner M/S Tata Sky Ltd., Of Income Tax, 3Rd Floor, C1, Wadia Vs. Circle – 16 (1), International Centre, Room No. 439, 4Th Floor, Worli, Aayakar Bhavan, Mumbai - 400025 M.K. Road, Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcs9294M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Shri Vijay Kumar Menon, Dr Appellant By : ""यथ" क" ओर Shri J.D. Mistri, Ar से/Respondent By : सुनवाई क" तारीख / Date Of 09/02/2021 Hearing घोषणा क" तारीख /Date Of 15/02/2021 Pronouncement आदेश / O R D E R Per Pavan Kumar Gadale: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -4, M/S Tata Sky Ltd. Mumbai, Passed U/S. 143 (3) R.W.S. 147 & 250 Of The Income Tax Act, 1961. 2. The Revenue Has Raised The Following Grounds Of Appeal:-

Section 139(1)Section 143Section 147

reassessment, after examining the rate of depreciation applicable to computer software, depreciation at full 60%, as claimed, was granted in the first

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1345/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

reassess such income or recompute the loss or depreciation allowance' in section 147 after the conditions for reassessment are satisfied

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 722/AHD/2014[2000-01]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

reassess such income or recompute the loss or depreciation allowance' in section 147 after the conditions for reassessment are satisfied

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 293/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation was allowed and no reassessment proceedings were initiated. Therefore, the Revenue has accepted the allowability of depreciation on identical

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 292/BANG/2025[2019-20]Status: DisposedITAT Bangalore30 Jan 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation was allowed and no reassessment proceedings were initiated. Therefore, the Revenue has accepted the allowability of depreciation on identical

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 290/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation was allowed and no reassessment proceedings were initiated. Therefore, the Revenue has accepted the allowability of depreciation on identical

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

ITA 360/LKW/2020[2010-11]Status: DisposedITAT Lucknow30 Jun 2025AY 2010-11

For Respondent: \nShri Rakesh Garg, Advocate

Section 10Section 11Section 12ASection 147Section 148

depreciation\n5,61,657/-\nTotal income (rounded off)\n24,01,310/-\n2.2 Aggrieved, the assessee preferred an appeal before the\nLd. First Appellate Authority challenging the initiation of reassessment

MADURAI POWER CORPORATION PRIVATE LIMITED,CHENNAI vs. PCIT, CORP CIRCLE 4(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1396/CHNY/2024[2014-15]Status: DisposedITAT Chennai04 Dec 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N.V.Balaji, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT

Section 143(3)Section 147Section 148Section 151Section 263Section 801ASection 80I

reassessment u/s.147 r.w.s. 143(3) was completed on 29.03.2022 by allowing further depreciation in respect of building. However, the depreciation

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(1), BENGALURU

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1019/BANG/2023[2012-13]Status: DisposedITAT Bangalore31 Jan 2024AY 2012-13

For Appellant: Shri K R Vasudevan & Shri Ankur Pai, AdvocatesFor Respondent: Shri D.K. Mishra, CIT DR

Section 143(3)Section 147Section 148

reassessment proceedings\n2020-21\n2012-13\n6 to 11\nTV airing expenses and production expenses\n2020-21\n7 to 12\nDigital media expenses and TV advertisements\n3. The other grounds raised in AY 2020-21 are as under:\na) Ground nos. 2 to 6 – Depreciation

ITO (EXEMPTIONS), NEW DELHI vs. M/S. S.S. MOTA SINGH (NILA) CHARITABLE TRUST, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3639/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Jan 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Ito(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10Th Floor, Himalaya House, K.G. Marg, New Delhi Pan :Aaats3761J (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By None Present

Section 11(1)Section 143(3)Section 32Section 32(1)

reassessment proceedings and disallowance of depreciation. The Ld. CIT(A) though upheld the validity of the reassessment proceedings but allowed

ACIT, MUMBAI vs. RELIANCE INDUSTRIES LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR

Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

depreciation on assets for FY 2008-09, and held that first year of manufacturing was in financial year 2008-09 relevant to assessment year 2009-10. 7.3 In background of above factual observations, the grounds raised by the Revenue challenging invalidation of reassessment

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTECHEM TECHNOLOGIES LTD ) ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-50, MUMBAI

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

ITA 2226/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Feb 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 Mahadhan Agritech Ltd. (Formerly Cit(A)-50, Dcit Cen. 8(1), Known As Smartchem Technologies 656, Aayakar Bhavan, Vs. Ltd.), Mumbai-400021. Survey No. 93, Sai Hira, Mundhwa, Pune-411036. Pan No. Aacca 5046 P Appellant Respondent

For Appellant: Mr. Vijay MehtaFor Respondent: 28/11/2024

Section 132Section 153ASection 69A

reassessment assailed in relation to addition of depreciation of depreciation and provision for doubtful debts and provision for doubtful debts

DCIT 2(1), MUMBAI vs. CHENNAI CONTINER TERMINAL P.LTD, MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 893/MUM/2013[2008-09]Status: DisposedITAT Mumbai11 Aug 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

depreciation for the year. Accordingly, reassess the taxable income of the assessee. Accordingly, we allow the Ground Nos. 2, 3, 4, 6, 7 & 8 raised

DCIT 2(1), MUMBAI vs. CHENNAI CONTINER TERMINAL P.LTD, MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 894/MUM/2013[2009-10]Status: DisposedITAT Mumbai11 Aug 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

depreciation for the year. Accordingly, reassess the taxable income of the assessee. Accordingly, we allow the Ground Nos. 2, 3, 4, 6, 7 & 8 raised

CHENNAI CONTAINER TERMINAL P. LTD,MUMBAI vs. DCIT 2(1), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1118/MUM/2013[2008-09]Status: DisposedITAT Mumbai11 Aug 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

depreciation for the year. Accordingly, reassess the taxable income of the assessee. Accordingly, we allow the Ground Nos. 2, 3, 4, 6, 7 & 8 raised

CHENNAI CONTAINER TERMINAL P. LTD,MUMBAI vs. ACIT 2(1), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1119/MUM/2013[2009-10]Status: DisposedITAT Mumbai11 Aug 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

depreciation for the year. Accordingly, reassess the taxable income of the assessee. Accordingly, we allow the Ground Nos. 2, 3, 4, 6, 7 & 8 raised

DCIT-14.1.1, MUMBAI vs. AMCOR FLEXIBLES INDIA PVT. LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 3842/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Sept 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 250

reassessment proceedings as well as on the merits of disallowance of depreciation on goodwill. On validity of reassessment proceedings, it was submitted

DCIT -5(2)(2), MUMBAI vs. M/S. MORRIES ENERGY LTD., MUMBAI

The appeal stands dismissed

ITA 5227/MUM/2019[2012-13]Status: DisposedITAT Mumbai01 Jun 2021AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.5227/Mum/2019 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit-5(2)(2) M/S Morries Energy Limited बनाम/ 5Th Floor, 571, Aaykar Bhawan 11-A, Embassy Apartments Vs. M.K.Road, Mumbai – 400 020 46, Nepean Sea Road, Mumbai-36 Pan No. : Aabcg-4831-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Ms. Poonam Agnihotri – Ld. Ar Revenue By : Shri Rajendra Joshi– Ld. Sr. Dr सुनवाई की तारीख/ : 25/05/2021 Date Of Hearing घोषणा की तारीख / : 01/06/2021 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Poonam Agnihotri – Ld. ARFor Respondent: Shri Rajendra Joshi– Ld. Sr. DR

Section 143(3)Section 148

reassessment was that the assessee claimed depreciation of 100% on windmill having capacity of 1.25 mw which was so eligible

ALANICE COMPUTER SERVICES P.LTD,NEW DELHI vs. ITO, WARD-10(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 538/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Apr 2023AY 2014-15

Bench: Sh. Saktiit Deydr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 143(3)Section 197Section 68Section 69C

reassess such Income or re-compute the loss or depreciation allowance' in section 147 after the conditions for reassessment are satisfied