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Principal Commissioner of Income Tax Versus M/s Petronet V.K. Ltd.

2016 (12) TMI 1194 - GUJARAT HIGH COURT

Disallowance of depreciation on plant and machinery - Held that:- Having heard and considering the fact that in the earlier orders with respect to the very plant and machinery learned tribunal set aside the order passed by the Assessing Officer in ma .....

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t year 2009-10 the learned tribunal has set aside the order passed by the Assessing Officer in making disallowance of depreciation on plant and machinery, it cannot be said that the learned tribunal has committed any error, which calls for the interf .....

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Desai, Advocate for the Appellant JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Rajkot dated 21/07/2016 in ITA No.4 .....

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d Appeal preferred by the assessee and set aside the order passed by the Assessing Officer in making disallowance of depreciation of ₹ 7,72,10,093 on plant and machinery, revenue has preferred the present Tax Appeal with the following proposed .....

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