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)
depreciation of assets.
3. On the facts and in the circumstances of the case the Ld.
CIT(Appeals) erred in allowing relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by AO u/s 40A(3) of the I.T. Act.
4. On the facts and in the circumstances of the case, the Ld CIT
(Appeals) erred
