https://www.taxtmi.com/caselaws?id=70376 The Appellate Tribunal upheld the revised assessment order prioritizing unabsorbed depreciation over unabsorbed development rebate for set off, citing statutory provisions and legal precedents. The Tribunal dismissed the appeal, emphasizing that the original assessment order had been accepted by the assessee and the additional ground raised was not directly related to the rectification under section 154 being challenged. en-us Tue, 12 Feb 1985 00:00:00 +0530 Fri, 15 Apr 2011 18:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70376 The Appellate Tribunal upheld the revised assessment order prioritizing unabsorbed depreciation over unabsorbed development rebate for set off, citing statutory provisions and legal precedents. The Tribunal dismissed the appeal, emphasizing that the original assessment order had been accepted by the assessee and the additional ground raised was not directly related to the rectification under section 154 being challenged. Case-Laws Income Tax Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70376