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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri S.S. Godara & Dr. A.L. Saini
Shri, Binod Sharma, Advocate अपीलाथ� क� ओर से /By Applicant Shri Shankar Halder, JCIT-SR-DR !"यथ� क� ओर से / By Respondent 13-09-2019 सुनवाई क� तार�ख / Date of Hearing घोषणा क� तार�ख / Date of Pronouncement 13-09-2019 आदेश / ORDER PER S.S.Godara, Judicial Member:- This assessee’s miscellaneous application filed u/s. 254(2) of the Income Tax Act, 1961, in short ‘the Act’ seeks to modify / re-call our order dated 26.10.2018. Heard both the parties. Case file perused.
It transpires from a perusal of our impugned order that although we have agreed with the assessee’s grievance challenging correctness of both the lower authorities action treating its depreciation claim of ₹2,,52,14,568/- as case of double deduction in case of charitable trust i.e. both for the purpose of application of income as well as computation of business income, its main