https://www.taxtmi.com/caselaws?id=71227 The appeal was partly allowed. The reopening of the assessment under Section 147(b) and the disallowance of depreciation were upheld. The charging of interest under Section 139(8) was subject to verification, and the charging of interest under Section 215 was limited to the date of the regular assessment. The additional ground for reducing the disallowance was not admitted. en-us Fri, 16 Jun 2000 00:00:00 +0530 Fri, 22 Apr 2011 10:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71227 The appeal was partly allowed. The reopening of the assessment under Section 147(b) and the disallowance of depreciation were upheld. The charging of interest under Section 139(8) was subject to verification, and the charging of interest under Section 215 was limited to the date of the regular assessment. The additional ground for reducing the disallowance was not admitted. Case-Laws Income Tax Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71227