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Section 44A4

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 44AD. Thus the learned AR has submitted that the claim of depreciation was disallowed by the Assessing Officer on wrong presumption of fact. Similarly the CIT(A) has 2 Shree Sudhakar Pandey dismissed the appeal of the assessee on the basis of the facts contrary to the record. The learned AR pointed that the assessee has given