In the result , the appeal filed the assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3