Commissioner of Income -tax, Kol-Xx, Kolkata v. Soumabha Dasgupta - 2015-LL-0108-15

Citation	2015-LL-0108-15
Appellant Name	Commissioner of Income -tax, Kol-Xx, Kolkata
Respondent Name	Soumabha Dasgupta
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	08/01/2015
Judgment	View Judgment
Bot Summary:	Ms.Soma Chatterjee, Advocate Mr.Avra Majumder, Advocate The Court : This is an appeal preferred against an order dated 7th February, 2014 passed by the Income Tax Appellate Tribunal holding that the assessee was entitled to depreciation at the rate of 40, though he had claimed at the rate of 15. Aggrieved by the order, the revenue has come up in appeal. Mr. Majumder, learned Advocate appearing for the assessee did not in fairness dispute that the assessee was entitled to depreciation only at the rate of 15. In that view of the matter, the order under challenge is modified allowing depreciation only at the rate of 15 on the item CT Scan.

ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITAT No. 91 of 2014 G.A. No.2070 of 2014 COMMISSIONER OF INCOME TAX, KOL-XX, KOL. Versus DR. SOUMABHA DASGUPTA BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 8th January, 2015. Ms.Soma Chatterjee, Advocate Mr.Avra Majumder, Advocate Court : This is appeal preferred against order dated 7th February, 2014 passed by Income Tax Appellate Tribunal holding that assessee was entitled to depreciation at rate of 40%, though he had claimed at rate of 15%. Aggrieved by order, revenue has come up in appeal. Mr. Majumder, learned Advocate appearing for assessee did not in fairness dispute that assessee was entitled to depreciation only at rate of 15%. In that view of matter, order under challenge is modified allowing depreciation only at rate of 15% on item CT Scan . To that extent, appeal is allowed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) km Commissioner of Income -tax, Kol-Xx, Kolkata v. Soumabha Dasgupta

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