Hindustan Field Services P.Ltd, Navi Mumbai vs. DCIT Cir 1(1)(2), Mumbai
In the result these ground No
ITA 4472/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 Jun 2019AY 2012-13
Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhhindustan Field Services Pvt. Ltd. Dcit Circle-1(1)(2), 8Th Floor, Dakshina, Plot No.2, Mumbai. Sector-11, Cbd Belapur, Navi Mumbai-400614. Vs. Pan: Aabch9517P Appellant Respondent Appellant By : Shri Hiro Rai (Ar) Respondent By : Shri M.K. Singh (Sr. Dr) Date Of Hearing : 30.04.2019 Date Of Pronouncement : 18.06.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Under Section 253 Of Income-Tax Act (‘Act’) Is Directed Against The Separate Orders Of Ld. Commissioner Of Income-Tax
For Appellant: Shri Hiro Rai (AR)For Respondent: Shri M.K. Singh (Sr. DR)
Section 143(3)Section 253Section 254(1)
…@ 15% only. On the rate of depreciation, the ld. AR of the assessee relied upon the decision of Special Bench of Mumbai Tribunal in CIT vs. Datacraft India Ltd. (133 TTJ 377 (Mum. Trib.), decision of Hyderabad Tribunal in Ushodaya Enterprises Ltd. vs. ACIT (149 ITD 352 (Hyd-Trib). 4. It was canvassed by ld. AR for the assessee that the break-up of Mobiles and computers were never asked by Assessing Officer. The Assessing Officer acted in a manner which is not permissible under the Act. The 5 ITA No. 4472 Mum 2016-Hindustan Field Services Pvt. Ltd. Assessing Officer cannot tamper with the written down value…
