FAKIR CHAND AGRAWAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 61/RPR/2022[2017-18]Status: DisposedITAT Raipur19 Jan 2023AY 2017-18
Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 143(3)Section 263Section 4Section 69C
depreciation, in such manner as may be prescribed.
(k) “Income-tax Act” means the Income-tax Act, 1961;
(a) “last date” means such date as may be notified by the Central
Government in the Official Gazette;
(b) “prescribed” means prescribed by rules made under this Act;
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Fakir Chand Agrawal Vs. Pr. CIT, Raipur-1
(c) “specified date” means
