THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

depreciation and gain of Rs. 26.90 lakhs and was offered to tax, in assessment year 2012-13 there was diminution and loss of Rs. 1.189 crores was claimed, in assessment year 2013-14 there was appreciation and gain of Rs.2.38 crores was offered to tax. In all aforesaid subsequent years, such loss was allowed and such gains were tax under

ITO, WARD-1(1)(3), SURAT vs. M/S. HI-CHOICE PROCESSORS P. LTD, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.98/Srt/2020 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Income Tax Officer, M/S. Hi-Choice Processors Pvt. Ward-1(1)(3), Room No.113, Vs. Ltd., 264, Gidc, Sachin, Surat- Aaykar Bhavan, Majura Gate, Surat- 394230. 395002 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7062E िनधा"रती की ओर से /Appellant By Shri Ashok B. Koli, Cit(Dr) राज"व क" ओर से /Respondent By Shri Mehul Shah, Ca सुनवाई की तारीख/Date Of Hearing 31/03/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

264, GIDC, Sachin, Surat- Aaykar Bhavan, Majura Gate, Surat- 394230. 395002 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH7062E िनधा"रती की ओर से /Appellant by Shri Ashok B. Koli, CIT(DR) राज"व क" ओर से /Respondent by Shri Mehul Shah, CA सुनवाई की तारीख/Date of Hearing 31/03/2023 घोषणा की तारीख/Date of Pronouncement 18/04/2023 आदेश