In the result, appeal of the assessee is dismissed
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
depreciation 6,26,61,743 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D of the Act and the additions cannot be made in absence