Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
depreciation or any of allowances as the case may be, for the year concerned.’ The ld. CIT(A) has observed that the AO had reason to believe that income chargeable to tax has escaped assessment, and the reasons so recorded were duly communicated to the appellant. In our view, the ld. CIT(A) was 11 ITA Nos. 504/Jodh/20218 &Ors. Asstt