DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 249(4) of the Act without I.T.A. Nos. 405 & 406/Asr/2019 3 Assessment Year: 2014-15 appreciating that the assessee failed to pay the tax due on the income returned by it at the time of filing of appeal. (vi) The CIT(A) erred in holding that once the AO had raised no objection in respect of claim of depreciation