ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR
In the result, appeal filed by the assessee in ITA no
ITA 135/ALLD/2015[2010-11]Status: DisposedITAT Allahabad30 Sept 2021AY 2010-11
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)
depreciation allowable under the 1961 Act) on the differential amount, leading to disallowance of Rs. 28,473/-, and thus the total additions to the tune of Rs. 1,14,416/- stoodadded to the income of the assesseeby the AO, vide assessment order dated 23.03.2013 passed by the AO u/s 143(3) of the 1961 Act.
4. Aggrieved by an assessment