In the result, the grounds of appeal No
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Shri Prakashbhai Haribhai Ahir, I.T.O., 23, Ashish Society, B/H Navyug Ward-1, (3)(8), Vs. College, Rander Road, Surat. Surat-395009. Pan No. Abfpa 9237 R Appellant/ Assessee Respondent/ Revenue
depreciation of cars/vehicles. The ld. Senior departmental representative (Sr. DR) for the revenue has raised no objection if the ld. AR does not wish to press ground No. 3, therefore, considering the submission of assessee, ground No. 3 of the assessee is dismissed as not pressed. 3. Brief facts of the case qua ground No. 1 and 2 are that