https://www.taxtmi.com/caselaws?id=782360 ITAT Pune dismissed the Revenue's appeal challenging deletion of addition arising from alleged excess depreciation claimed on a prorata basis. The assessment had been completed u/s 143(3) r.w.s. 263. CIT(A)/NFAC deleted the addition on the ground that the reassessment/revision u/s 263 had already been quashed by the ITAT in an earlier order involving the same assessee. ITAT held that, in the absence of any contrary material, the CIT(A)/NFAC order required no interference. It further observed that silence in the assessment order does not imply non-application of mind by the AO, and no further enquiry was necessary on the facts. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782360 ITAT Pune dismissed the Revenue's appeal challenging deletion of addition arising from alleged excess depreciation claimed on a prorata basis. The assessment had been completed u/s 143(3) r.w.s. 263. CIT(A)/NFAC deleted the addition on the ground that the reassessment/revision u/s 263 had already been quashed by the ITAT in an earlier order involving the same assessee. ITAT held that, in the absence of any contrary material, the CIT(A)/NFAC order required no interference. It further observed that silence in the assessment order does not imply non-application of mind by the AO, and no further enquiry was necessary on the facts. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782360