2010 (9) TMI 259

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..... income tax returns wherein their claim for depreciation in respect of capital goods was withdrawn - returns without the claim of the depreciation, stands accepted by the income tax authorities - order is set aside and matter remanded to Commissioner (Appeals) for fresh decision in the light of the observations
MRS. ARCHANA WADHWA, MEMBER (J) and MR. B.S.V. MURTHY, MEMBER (T) Shri Vinod Awtani .....

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..... he income tax authorities have not passed any orders on the same, the appellant has no prima-facie case. Learned advocate submits that subsequent to the passing of the impugned order passed by Commissioner (Appeals), their returns without the claim of the depreciation, stands accepted by the income tax authorities. 3. In view of the above, we set aside the impugned order and remand the matter to .....

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