2020 (12) TMI 230

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.... PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot dated 28th February, 2020 in the ITA No. 205/RJT/2016 for the A.Y. 2012-13. 2. The Revenue has proposed the following ....

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....at the Assessing Officer granted depriciation on the dumpers at the rate of 15%. The assessee being dissatisfied, went in appeal before the Commissioner of Income Tax (Appeals) (for short "CIT (A)"). The CIT(A) granted higher rate of depreciation at the rate of 30%. The Revenue being dissatisfied with the order passed by the CIT(A) went in appeal before the Appellate Tribunal. The Appellate Tribun....