DCIT, C-1(1), CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PRIVATE LIMITED, CHANDIGARH

In the result, appeal of the Department is dismissed

depreciation by the AO qua the exempted units and non-exempt units demonstrate that facts have been seen. In the face of these facts and arguments, the Pr. CIT should have referred to some error in the order passed after considering the new three contracts and the earlier continuing contract of Thural Project which is not so in the facts

M/S KAPSONS FASHION PVT. LTD.,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.1014 To 1016/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 To 2013-14

194C of the Act. The Ld.Counsel for the assessee contended that the Ld.CIT(A) had failed to deal with the specific contention of the assessee and has summarily dismissed the same without giving any proper reasons. He drew our attention to the finding of the CIT(A) at para 8.2 of the order as under: “8.2 I have considered