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Section 1477 Section 143(3)4 Section 2632 Section 10(38)2

RAMESHBHAI DEVRAJBHAI KHICHADIA,RAJKOT vs. PR. CIT, RAJKOT-1, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 51/RJT/2022[2012-13]Status: DisposedITAT Rajkot16 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 51/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2012-2013

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT. D.R

Section 10(38)Section 143(3)Section 147Section 263

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153