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Section 142(1)3 Section 143(3)2

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

capital gains in assessee`s case. 28. The ld. CIT(A) also relied on the following judgements, wherein based on similar facts the various courts have passed order considering the similar situation, in favor of assessee. (1). [TS-916-ITAT-2024(DEL)] Delhi ITAT holds that Assessee would be entitled to claim depreciation on the assets (PIAs) transferred to tower