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2 results for “depreciation”+ Section 54Fclear

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Key Topics

Section 26310Section 143(3)4Section 1472Section 1482Reassessment2Survey u/s 133A2

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

ITA 17/AGR/2021[2014-15]Status: DisposedITAT Agra02 Nov 2022AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

Section 143(3)Section 147Section 148Section 263

depreciation and the consideration of only a part of it by the Assessing Officer who did not go into the issue with respect to the whole amount was an error that could be corrected u/s 263 of the Act. 16. The Ld. DR regarding order of AO being erroneous and prejudicial to the interest of Revenue submits that

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

ITA 18/AGR/2021[2015-16]Status: DisposedITAT Agra02 Nov 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

Section 143(3)Section 147Section 148Section 263

depreciation and the consideration of only a part of it by the Assessing Officer who did not go into the issue with respect to the whole amount was an error that could be corrected u/s 263 of the Act. 16. The Ld. DR regarding order of AO being erroneous and prejudicial to the interest of Revenue submits that