ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR
In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed
ITA 1807/PUN/2014[2008-09]Status: DisposedITAT Pune23 Mar 2018AY 2008-09
Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H
For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I
depreciation in the respective years. Applying the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. (1) Continental Warehousing
Corporation (Nhava Sheva) Ltd. (2) All Cargo Global Logistics Ltd. (supra), we hold that in the years under appeal, where the assessment has not abated, then no deduction is to be allowed in respect of fresh claim
