SUBHASH CHAND SAINI,JAIPUR vs. ITO WARD, BEHROR

In the result the appeal of the assessee is allowed

Bench: Or At The Time Of Hearing Of Appeal.”

depreciation for each of the relevant assessment years. (4) Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall