SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

198 CTR (All) 595  CIT vs. REFERIGERATION & ALLIED INDUSTRIES LTD (2001) 247 ITR 12 (Del) : (2000) 163 CTR (Del) 498  CIT vs. OSWAL WOOLLEN MILLS LTD (2006) 206 CTR (P & h) 141 11. On the contrary, the ld. DR submitted that the assessee is not having intention to revive the business. The Ld CIT(A) has noticed that the assessee

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

depreciation of Rs. 51,77,474/-. 4. On the facts and circumstances of the case and in the law the ld. CIT (A) had erred by admitting additional evidence without granted requisite opportunity to the Assessing Officer. First, we deal with the appeal in ITA No. 30/Jodh/2020. M/s. Wagad Construction Co. & M/s. Wagad Infra Project Pvt. Ltd., Udaipur. Ground