VIZAG SEAPORT PRIVATE LIMITED,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OR INCOME TAX, CIRCLE-5(1), , VISAKHAPATNAM
In the result, appeal of the Revenue is dismissed
ITA 83/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2011-12
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.83/Viz/2020 ("नधा"रण वष" / Assessment Year :2011-12) Vizag Seaport Private Limited, Vs. Assistant Commissioner Of Visakhapatnam. Income Tax, Pan: Abepr 5035 K Circel-5(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent)
For Appellant: Sri Madhur Agarwal, ARFor Respondent: Sri ON Hari Prasada Rao
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 147Section 148
disallowance of depreciation on the project berth raised by the
assessee in its earlier appeal in ITA No. 2478/Mum/2015 for the
AY 2007-08 (supra), this Tribunal has held as under:
20
“19………The CBDT
Circular
No.
09/2014
being a clarificatory
Circular this can be applied retrospectively for the AY 2007-08 also. We also refer para