ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(1), BENGALURU vs. M/S.OZONE PROPERTIES PVT. LTD.,, BENGALURU
In the result, the appeal filed by the revenue stands allowed for statistical purposes
ITA 95/BANG/2022[2014-2015]Status: DisposedITAT Bangalore09 Sept 2022AY 2014-2015
Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 M/S. Ozone Properties The Assistant Pvt. Ltd., Commissioner Of No. 38, Ozone Group, Income Tax, Ulsoor Road, Central Circle – 2(1), Ulsoor, Bangalore. Vs. Bangalore – 560 042. Pan: Aaaco6672M Appellant Respondent & C.O.No. 01/Bang/2022 (In Ita No. 95/Bang/2022) (By Assessee) Assessee By : Shri Kodandapani, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 01-09-2022 Date Of Pronouncement : 09-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee & Revenue Against Order Dated 30.11.2021 Passed By Ld.Cit(A)-11, Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:
For Appellant: Shri Kodandapani, CA
Section 115JSection 143(3)Section 153ASection 154
depreciation loss needs to be worked out and reviewed and accordingly the understanding of the Learned AO that such loss once adjusted in earlier year is no longer available for set