ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
disallowing of Rs.71,40,599/- Excess Depreciation claimed by the assessee for the relevant assessment year.
2. The DDIT (Inv), Unit-1 (2), Guwahati has informed that during the course of search and seizure operations conducted at the Registered office of M/s ABCI Infrastructures Pvt. Ltd. at Knowledge Hub, DN - 23, 2nd Floor, Sector - V, Salt Lake,
Kolkata
