RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 1/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Mar 2025AY 2012-13
Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.
For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR
Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)
section 53A of the Transfer of Property
Act, 1882 (4 of 1882), the date on which he has so taken or retained possession of such land or part ;]
(ii) notwithstanding anything contained in clause (i), where an asset representing expenditure of a capital nature incurred before the 1st day of April, 1967, ceases to be used in a previous year
