2 results for “reassessment”+ Section 72A(2)clear
Sorted by relevance
In the result, the appeal of the Revenue is dismissed
Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2096/Pun/2016 िनधा"रण वष" / Assessment Year : 2006-07 Dcit, Circle- 1(2), .......अपीलाथ" / Appellant Pune. बनाम / V/S. Fresenius Kabi India Pvt. Ltd., Heritage House, 6 – E, Ramabai Ambedkar Road, Pune. ……""यथ" / Respondent Pan : Aaacf2614E Revenue By : Smt. Amrita Mishra, Cit Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 01.01.2019 घोषणा क" तारीख / Date Of Pronouncement : 21.01.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Revenue Against The Order Of Cit(A)-1, Pune Dated 02.06.2016 For The Assessment Year 2006-07. 2. The Grounds Raised By The Revenue Are As Under :- “1. The Order Of The Ld. Commissioner Of Income-Tax (Appeals) Is Contrary To Law & To The Facts & Circumstances Of The Case. 2. The Ld. Commissioner Of Income-Tax (Appeals) Grossly Erred In Allowing Set Off Of Unabsorbed Depreciation To The Tune Of Rs.30 Crs. 3. The Ld. Commissioner Of Income-Tax (Appeals) Grossly Erred In Allowing The Ground In Favour Of Assessee Ignoring The Provisions Of Section 72A Of The Act. 4. For These & Such Other Grounds As May Be Urged At The Time Of Hearing, The Order Of The Ld. Commissioner Of Income-Tax (Appeals) May Be Vacated & That Of The Assessing Officer Be Restored.
section 72A of the Act. 4. For these and such other grounds as may be urged at the time of hearing, the order of the Ld. Commissioner of Income-tax (Appeals) may be vacated and that of the assessing officer be restored. 2 5. The appellant craves to add, amend, alter or delete any of the grounds of appeal during