All the details of the assets for depreciation were duly furnished in the Income-tax return. Return filed by assessee was processed by Assessing Officer by disallowing depreciation and demand was raised. Adjustment made u/s 143(1) was deleted. (AY. 2017-18)
Chhotubhai Vitthalbhai Patel v. Dy. CIT (2022) 97 ITR 265 (Ahd) (Trib)
S. 143(3) : Assessment-Depreciation-All particulars of asset furnished-Deletion of addition is affirmed. [S. 143(1)]