TaxTMI 
TaxTMI 
2022 (1) TMI 1463
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....a, Adv. Mr. Madhu Jana, Adv For The Respondent Mr. Saurabh Bagaria, Adv. Mr. Pranav Sharma, Adv. Mr. Ritesh Goel, Adv ORDER The Court : This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity) is directed against the order dated 01.06.2016 passed by the Income Tax Appellate Tribunal "A" Bench, Kolkata (the Tribunal) in ITA No. 2413/Kol/2013 for the assessme....
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....dent assessee. The assessing officer while completing the assessment vide order dated 8th December, 2011 under Section 143(3) of the Act rejected the claim of the additional depreciation on the plant and machinery newly added by the assessee during the assessment year under consideration. The assessee carried the matter on appeal and contended that the plant and machinery were installed in the sho....
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....ee carried the matter on appeal to the Tribunal. The Tribunal in paragraph 2.6 of its order held that installation of new plant and machinery in sales outlet/retail office would fall under Clause B of proviso to Section 32(1)(iia) of the Act and agreed with the submission made by the revenue. Thus in our considered view the substantial question of law which has been raised for our consideration ha....