In the result, appeals in ITA No
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपील./Itano.147/Srt/2020 & Cross Objection No.16/Srt/2020 [Arising Out Of An Ita No.147/Srt/2020] ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) The Income Tax Officer, Vs. Dhaval Kiritbhai Shah, Ward-2(3)(6), Surat. A-1103, Regent Residency, Green City Road, Pal, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Avmps8446H (Assessee) (Respondent / Co-Objector)
747/- (Rs.11,11,350 + Rs.89,397) on account of excess claim of depreciation. The Learned CIT(A) observed that block of embroidery machine is exhausted which is "evident from the fact that assessing officer (AO) has accepted the figure of loss of Rs. 695/- claimed by the assessee on embroidery machinery. During appellate proceedings, the assessee has contended that even