DCIT, CENTRAL CIRCLE,, VIJAYAWADA vs. ATREYAPURAM SWARNA LAKSHMI,, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri B.R. Baskaran & Shri Duvvuru R.L. Reddyआयकर अऩीऱ सं./I.T.A.Nos.557&558/Vizag/2017 (ननधधारण वषा / Assessment Years: 2006-07 & 2007-08) Dcit, Central Circle Smt. Atreyapurapu Vijayawada Swarnalakshmi Visakhapatnam [Pan No.Adbpa3951Tg] (अपीऱार्थी / Appellant) (प्रत्यार्थी / Respondent) अऩीऱधथी की ओर से / Appellant By : Shri R.S. Aravindakshan, Dr प्रत्यधथी की ओर से / Respondent By : Shri I. Kamasastry, Ar सुनवधई की तधरीख / Date Of Hearing : 19.03.2018 घोषणध की तधरीख / Date Of Pronouncement : 22.03.2018 आदेश / O R D E R Per Shri Duvvur R.L. Reddy:

depreciation @15% towards disallowance of claim made under the head repairs etc. treating the same as capital expenditure. The Assessing Officer also disallowed an amount of Rs.41,554/- towards self-assessment tax payments by rejecting the plea of the assessee that the same may not be disallowed in consequence to the order under section 263 of the Act. 6. Being