HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD
In the result, the appeal preferred by the assessee is partly
ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14
Section 143(2)Section 145(3)
depreciation disallowance on fixed assets.
The perusal of the impugned assessment order would reveal that the ld.
Assessing Officer while considering the net profit rate of the assessee has given a comparative analysis of the turnover and profits of the appellant for the three assessment years as under:
A.Y.
Sales (Rs.)
GP (Rs)
G.P. Rate
NP(Rs.)
N.P.
Rate
