PRINCIPAL COMMISSIONER OF INCOME TAX,CENTRAL -1, KOLKATA vs. SHALIMAR PELLET FEEDS LTD.
In the result the appeals in so far as the assessment
ITAT/199/2018HC Calcutta07 Dec 2021
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: Ms. Sucharita Biswas, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 153ASection 260ASection 263Section 80I
disallowance of depreciation claim @ 30 %
on lorry which are not used for hiring business ?
(h)
Whether in the facts and circumstances of the case, the Learned
Tribunal has erred in quashing the order under Section 263 of the
4
Income Tax Act, 1961 thereby deleting the addition made under
Section 153A/143(3) of the Income Tax Act, 1961 in absence
