DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\nProvided that where an assessment under sub-section (3)\nof section 143

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

depreciation allowance or any\nother allowance, as the case may be, for the assessment\nyear concerned (hereafter in this section and in sections\n148 to 153 referred to as the relevant assessment year) :\n\nProvided that where an assessment under sub-section (3)\nof section 143