DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE vs. ASIA POWER PROJECTS PRIVATE LIMITED, BANGALORE
In the result, appeal filed by the Revenue is dismsised
ITA 1140/BANG/2023[2017-18]Status: DisposedITAT Bangalore27 Mar 2024AY 2017-18
Bench: Shri George George K & Shri Chandra Poojarind Shri Laxmi Prasad Sahuassessment Year : 2017-16 Dcit, Vs. M/S. Asia Power Projects Private Limited, Circle – 1(1)(1), 4 Lake Side Residency, No.4, Bengaluru. Annaswamy Mudaliar Road, Bengaluru – 560 042. Pan : Aadca 0485 B Appellant Respondent Assessee By : Shri. Chavali Narayana, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.02.2024 Date Of Pronouncement : 27.02.2024
For Appellant: Shri. Chavali Narayana, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 43B
depreciation under section 115JB of the Act, the CIT(A) followed the orders of the Tribunal in the case of DCIT Vs. Bangalore International Airport (BIAL) in ITA
No.662/Bang/2014 (Order dated 27.09.2016) in the case of Amline Textiles Pvt.
Ltd., Vs. ITO reported in 27 SOT 152