https://www.taxtmi.com/caselaws?id=11148 Where an appellate authority has wide statutory power to confirm, reduce, enhance, annul or set aside an assessment, the original assessment order merges with the appellate order for limitation purposes, so revisional limitation may run from the appellate order. The Karnataka High Court also noted that revision could be sustained if the appellate order was erroneous and prejudicial to Revenue. On depreciation, initial depreciation under the Karnataka Agricultural Income-tax Act and Rules was available only on satisfaction of the statutory conditions, and a factual finding that no proper claim had been made justified disallowance. Depreciation could not be allowed contrary to those conditions. en-us Wed, 17 Dec 2003 00:00:00 +0530 Fri, 31 Jul 2009 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11148 Where an appellate authority has wide statutory power to confirm, reduce, enhance, annul or set aside an assessment, the original assessment order merges with the appellate order for limitation purposes, so revisional limitation may run from the appellate order. The Karnataka High Court also noted that revision could be sustained if the appellate order was erroneous and prejudicial to Revenue. On depreciation, initial depreciation under the Karnataka Agricultural Income-tax Act and Rules was available only on satisfaction of the statutory conditions, and a factual finding that no proper claim had been made justified disallowance. Depreciation could not be allowed contrary to those conditions. Case-Laws Income Tax Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11148