MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA
In the result, the appeal filed by the assessee is allowed
ITA 255/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 144Section 147Section 148Section 194ASection 250Section 40A(3)Section 44ASection 69A
depreciation for each of the relevant assessment years.
(4) Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall
