DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR
In the result, the Cross Objection of the assessee is partly allowed
ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 143(2)Section 143(3)Section 40Section 40A(3)
9. The learned Assessing Officer on perusal of Audit Report submitted by the assessee, found that the assessee had claimed the depreciation amounting to Rs.1,81,13,439/- in Schedule No. 4 of profit & loss account.
The addition made on fixed asset was annexed with Audited Report as chart "Addition Details (From Point No. 18)", there was an addition
