SHREE SUDHAKAR PANDEY,SONBHEDRA vs. ACIT RANGE-III,, MIRZAPUR
In the result, the appeal of the assessee is dismissed
ITA 7/ALLD/2021[2014-15]Status: DisposedITAT Allahabad15 Dec 2021AY 2014-15
Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Shree Sudhakar Pandey, Civil Line, V Acit, Robertsganj, Sonebhadra, Uttar Pradesh- . Range-Iii, Mirzapur, U.P. 231216 Pan-Alds03711B (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 07/12/2021 Date Of Pronouncement: 17/12/2021 O R D E R
For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 44A
section 10(2)(vii) would be computed without making any deduction for depreciation for arriving at the written down value of the asset.
2. The Board considered that where it is proposed to estimate the profit and the prescribed particulars have been furnished by the assessee, the depreciation allowance should be separately worked out. In all such cases, the gross
