In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Smt. Beena Pillai & Ms. Padmavathy S
153A filed the return of income returning the same income as in the original return of income filed. The Assessing Officer made addition towards depreciation claimed on asset which was not there in the original return of income on the ground that in the absence of any proof of the asset brought in and that the assessee could not prove