ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR
ITA 282/CTK/2015[2000-01]Status: DisposedITAT Cuttack03 Oct 2017AY 2000-01
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri Sandeep Kumar Jena, ARFor Respondent: Shri Kunal Singh, CIT DR/D.K.Pradhan, DR
Section 12ASection 142(1)Section 144Section 148Section 251
capital grant in respect of depreciation provided in income and expenditure account
in line with guidelines of accounting standard issued in this regard by the Institute of Chartered Accountants of India.
2.3 Fixed assets register has not been updated and assets reconciliation has not been carried out during the year."
From the above notes it is clear that the opening
