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Section 143(3)3 Section 2633 Section 40A(3)3

ACIT, CIRCLE - 1, GORAKHPUR vs. BAJRANG BAHADUR SINGH, GORAKHPUR

In the result, appeal filed by Revenue is partly allowed

ITA 49/VNS/2018[2012-2013]Status: HeardITAT Varanasi31 May 2022AY 2012-2013

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 The Assistant Shri Bajrang Bahadur Singh, Commissioner Of Income V. Marhatha, Campierganj, Tax,Circle-1, Gorakhpur-273001, Uttar Aayakarbhawan, Civil Pradesh Lines, Gorakhpur 273001, Uttar Pradesh Pan:Afxps6284G (Appellant) (Respondent)

For Appellant: NoneFor Respondent: ShriRamendra Kumar

Section 143(3)Section 145(3)Section 263Section 40A(3)

depreciation is erroneously mentioned at Rs. 33,75,200/- as against the correct figure of Rs. 3,37,200/- , although it is observed by us in form no. 35 filed by the assessee with ld. CIT(A), the figure of Rs. 3,37,200/- is correctly mentioned by the assessee in its ground of appeal raised with