2019 (6) TMI 755

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....d Mrs.Mauna Bhatt, learned Senior Standing Counsel for the appellant - Income Tax Department. 2.00. The appellant has proposed the following two questions challenging the impugned order dated 9/7/2018 passed by the Income Tax Appellate Tribunal :- [A] Whether the Appellate Tribunal has erred in law and on facts in upholding the decision of the CIT(A) on Disallowance of Depreciation u/s. 32(1)....

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....cond question in view of the decision in the case of Commissioner of Income Tax Versus Priyanka Gems, reported in [2014] 367 ITR 575 (Gujarat). 4.00. Under the circumstances, present APPEAL is ADMITTED so far as first question is concerned. The following substantial question of law arises for consideration of this Court :- "Whether the Appellate Tribunal has erred in law and on facts in uphold....