Search: depreciation

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Section 143(3)10 Section 1489 Section 12A6 Section 104 Depreciation4 Addition to Income4 Section 1543 Section 143(1)3 Section 1473 Reassessment

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 33/COCH/2022[2012-13]Status: DisposedITAT Cochin19 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(3)Section 147Section 148

depreciation is allowable has to be indicated, and otherwise, return cannot be treated as one under section 139. This argument has to be noticed to be rejected. 23. Proviso to section 147 provides that where any income chargeable to tax has escaped assessment for such assessment ITA Nos.32 to 34/Coch/2022 Page 6 of 18 year by reason of the failure

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

V GUARD INDUSTRIES LIMITED,VENNALA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOCHI