DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

5. Tersely, we advert the fact of the case that the assessee filed return u/s 139(1). The return was processed and considered as defective by the CPC. The notice was issued u/s 139(9) to assessee on dated 20.04.2015. The assessee filed return u/s 139(9) on dated 27.05.2016 and claimed the additional depreciation, which was not calculated