M/S WESTERN INDIA CERAMICS P. LTD.,,BARODA vs. THE DY. COMMR. INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT
In the result, ground number 4 of the assessee’s appeal is dismissed
ITA 14/RJT/2017[2010-11]Status: DisposedITAT Rajkot03 Mar 2023AY 2010-11
Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 40
depreciation on Plant & Machinery and vehicle is unwarranted, unjustified and sad in law.
5. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred in dismissing the appeal and whereby upholding the charging interest u/s. 234A,
2348 and 234C is unwarranted, unjustified and bad in law.
6. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred
