ISHAR INFRASTRUCTURE DEVELPOPERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23
Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)
depreciation incorrectly, the AO is duty bound to compute the depreciation after factually verifying the same from existing records and allow