AVR STORAGE TANK TERMINALS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA
In the result, the appeal is allowed for statistical purposes
ITA 1350/KOL/2024[2020-2021]Status: DisposedITAT Kolkata06 Dec 2024AY 2020-2021
Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21
For Appellant: Shri Dipran Mukherjee, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 115BSection 139(1)Section 143(3)Section 144BSection 234ASection 234BSection 234CSection 244ASection 250Section 32
capital gains chargeable to income-tax as per the revised computation furnished by the appellant during the course of assessment proceedings.
4. a) That on the facts and in the circumstances of the case, the NFAC erred in not directing the Assessing Officer to allow depreciation as per the revised computation of depreciation furnished by the appellant during the course
