In the result, appeal of the assessee ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
220, the relevant paragraph is extracted as follows: - “14. In view of the above discussion, we are satisfied that the letter dated 30-7- 1998 issued by the Assessing Officer insofar as it relates to matters unconnected with the issue of depreciation as also the directions issued by the Dy. Commissioner under section 144A of the Act dated