https://www.taxtmi.com/caselaws?id=16805 The court ruled against the assessee regarding the claim for a higher rate of depreciation in reassessment proceedings, affirming that deductions not claimed in the original assessment cannot be sought during reassessment. However, the court ruled in favor of the assessee for rectification under section 154 for the assessment years 1974-75 and 1976-77, directing the Tribunal to correct the mistakes in the original assessment orders and awarding costs to the assessee. en-us Thu, 20 Mar 1997 00:00:00 +0530 Sat, 12 Sep 2009 13:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16805 The court ruled against the assessee regarding the claim for a higher rate of depreciation in reassessment proceedings, affirming that deductions not claimed in the original assessment cannot be sought during reassessment. However, the court ruled in favor of the assessee for rectification under section 154 for the assessment years 1974-75 and 1976-77, directing the Tribunal to correct the mistakes in the original assessment orders and awarding costs to the assessee. Case-Laws Income Tax Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16805