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2022 (1) TMI 147 - ITAT DELHIDisallowance of depreciation u/s. 32(1) r.w.s. 43(1) - assets of the assessee company have been acquired by it in a scheme of demerger approved by the Hon'ble High Court - HELD THAT:- Since the ld. CIT(A) while allowing the claim of depreciation has followed the order of his predecessor for AYs 2012-13 and 2013-14 and since the order of the CIT(A) for AYs 2012-13 and 2013-14 [2019 (8) TMI 1784 - ITAT DELHI] has been restored to the file of the AO by the Tribunal, therefore, respectfully following the decision of the Tribunal in assessee's own case for AYs 2012-13 and 2013-14, we restore the issue to the file of the AO for fresh adjudication in accordance with the directions of the Tribunal for AY 2012-13 and 2013-14.
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