DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR
In the result, appeals of the Revenue are dismissed
ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)
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