Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
depreciation on Plant & Machinery and vehicle is unwarranted, unjustified and sad in law. 5. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred in dismissing the appeal and whereby upholding the charging interest u/s. 234A, 2348 and 234C is unwarranted, unjustified and bad in law. 6. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred