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1 result for “depreciation”+ Section 54(1)clear

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THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GREENPLY INDUSTRIES LIMITED

ITA/6/2023HC Gauhati03 Mar 2025

Bench: Honourable The Chief Justice Honourable Mr. Justice N. Unni Krishnan Nair Date Of Hearing : 25.02.2025 Date Of Judgment & Order : 04.03.2025

For Respondent: B SARMA, DR. ASHOK SARAF,MR P BARUAH,MR. N N
Section 115Section 143(3)Section 260A

54,42,24,740/-. 18. The assessee, being aggrieved, had assailed the order, dated 29.12.2017, passed by the Assessing Officer under the provisions of Section 143(3) of the Income Tax Act, 1961, before the Commissioner of Income Tax(Appeals), Dibrugarh. During the pendency of the said appeal, as noticed hereinabove, the assessee had raised certain additional grounds. The additional