LATHA SUNDAR,CHENNAI vs. ITO, CHENNAI
In the result, the appeals of the assessee are allowed
ITA 1393/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2018AY 2008-09
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.1393, 1394 & 1395/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2009-10 & 2010-11
For Appellant: Ms. Ruby George, IRS, CIT
Section 143(3)Section 148
depreciation available to heavy motor vehicle. In
any case, as per the ld. Departmental Representative by virtue of
Explanation (1) to Sec. 147 of the Act, production of accounts books
and other evidence, before the ld. Assessing Officer from which
material evidence could with due diligence be discovered would not
amount to a disclosure within the meaning of first proviso
