VIVRN FOODS PVT. LTD., RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR
In the result, appeal of the assessee is dismissed
ITA 364/RPR/2025[2024-25]Status: DisposedITAT Raipur25 Jun 2025AY 2024-25
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.364/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Vivrn Foods Private Limited C/O. Rajkumar Mundra, Village-Sarona, Raipur-492 009 (C.G.) Pan: Aahcv4005G
For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139Section 139(1)Section 143(1)
capital asset on which no depreciation is allowable under the Act shall be computed at the rate of twenty-two per cent:
Provided also that where the person fails to satisfy the conditions contained in sub-section (2) in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous year and subsequent
