VIKRAMSHILA DUGDH UTPADAK SAHKARI SANGH LTD,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-1, BHAGALPUR
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 59/PAT/2021[2014-15]Status: DisposedITAT Patna13 Jan 2025AY 2014-15
Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 119(2)(b)Section 154Section 250Section 32
u/s 154 of the Act was dismissed by the Ld. AO.
2
Vikramshila Dugdh Utpadak Sahkar Sangh Ltd.
1.2
Aggrieved with this action, the assessee approached the Ld. CIT(A), who also agreed with the action of the Ld. AO and denied claim with the following findings:
“5. In the instant case, the matter pertains to calculation of unadjusted depreciation