MR. NARENDRA KUMA RBAL,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, KEONJHAR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 178/CTK/2025[2011-12]Status: HeardITAT Cuttack28 May 2025AY 2011-12
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 143(3)Section 250
depreciation being statutory allowance should have been allowed.
D. For that, the passing of the order by the forums below on irregular and irrelevant manner caused unnecessary enhancement of the total income and the addition of Rs.1,16,898/- made for non-disclose of closing balance of bank account should be deleted as the order of assessment passed by rejecting
