In the result the appeals in so far as the assessment
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
depreciation claim @ 30 % on lorry which are not used for hiring business ? (h) Whether in the facts and circumstances of the case, the Learned Tribunal has erred in quashing the order under Section 263 of the 4 Income Tax Act, 1961 thereby deleting the addition made under Section 153A/143(3) of the Income Tax Act, 1961 in absence of incriminating