In the result the appeal of revenue is dismissed
Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani
133A at the place of assessee wherein the assessee offered undisclosed income of Rs. 1,43,65,000/-. Thereafter the assessee submitted revised return on 22.08.2017 declaring a loss of Rs. 23,07,528/-, after declaring the aforesaid income of Rs. 1,43,65,000/- and claiming additional depreciation on newly installed plant and machinery. The Ld. AO selected case