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1 result for “depreciation”+ Section 246Aclear

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Key Topics

Section 2634Section 143(3)3Section 115J2

GUJARAT STATE ELECTRICITY CORPORATION LTD,VADODARA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 572/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad08 Apr 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.572/Ahd/2020 िनधा"रण वष" /Assessment Year : 2015-16 Gujarat State Electricity The Pr.Cit-1 Corporation Ltd. बनाम/ Vadodara – 390 015 Sardar Patel Vidhyut Bhavan V/S. Race Course Circle Vadodara – 390 007 "थायी लेखा सं./Pan: Aaacg 6864 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manish J. Shah & Shri Jimi Patel, Ars Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 02/04/2025 घोषणा की तारीख /Date Of Pronouncement: 08/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Manish J. Shah &For Respondent: Shri A.P. Singh, CIT-DR
Section 115JSection 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 14A
Section 263

depreciation. The assessment order dated 05.12.2017 refers to and deals with the revised return and proceeds to make various additions under normal and MAT provisions. 4.2. At this stage, it is necessary to emphasize that the present appeal arises from an order passed under section 263 of the Act. We, in exercise of its appellate jurisdiction under section