SEHGAL AUTORIDERS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE
In the result, the appeal filed by the assessee stands partly allowed
ITA 162/PUN/2018[2012-13]Status: HeardITAT Pune25 Jan 2022AY 2012-13
Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.162/Pun/2018 िनधा"रण वष" / Assessment Year: 2012-13 Sehgal Autoriders Pvt. Ltd., Vs. Dcit, Circle- 10, D-Ii, 64/6, Midc Telco Road, Pune. Chinchwad, Pune- 411019. Pan : Aafcs2240A Appellant Respondent Assessee By : Shri Rishi V. Lodha Revenue By : Shri S. P. Walimbe Date Of Hearing 25.01.2022 : Date Of Pronouncement 25.01.2022 : आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 6, Pune [‘Cit(A)’ For Short] Dated 08.11.2017 For The Assessment Year 2012-13. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law, Hon. Commissioner Of Income Tax, (Appeals), Pune-6 Erred In Disallowing The Depreciation Claimed For The Cars Used By The Directors For Official Work Of The Company But Ownership Documents In The Name Of Individual Director. 2. On The Facts & In The Circumstance Of The Case The Learned Commissioner Of Income Tax, (Appeals), Pune-6 Erred In Disallowing The Interest Paid On The Purchase Of Cars.
For Appellant: Shri Rishi V. LodhaFor Respondent: Shri S. P. Walimbe
Section 143(3)
Disallowance of depreciation of vehicle of Rs.4,57,557/-.
(iii)
Disallowance of interest on purchase of car of Rs.53,761/-.
3
4. One of the disallowance
