SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI
In the result appeal of the assessee is allowed
ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40
Depreciation granted @ 30% on Dumpers which is excessive as Dumper is not a motor lorry.
6. The ld. PCIT has observed that non-application of mind for proper examination of case has rendered the order erroneous in so far as it is prejudicial to the interest of the Revenue.
7. In the case of assessee, regular assessment has been made
