https://www.taxtmi.com/caselaws?id=56350 The Tribunal allowed the appeals, reinstating the ITO's original assessment order. The delay in filing appeals was condoned due to oversight by the Chartered Accountant. Higher depreciation and investment allowance on dumpers and water tanks were granted, with the Tribunal finding the CIT's order under section 263 regarding depreciation and investment allowance to be invalid. en-us Mon, 13 Jan 1992 00:00:00 +0530 Fri, 03 Dec 2010 12:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56350 The Tribunal allowed the appeals, reinstating the ITO's original assessment order. The delay in filing appeals was condoned due to oversight by the Chartered Accountant. Higher depreciation and investment allowance on dumpers and water tanks were granted, with the Tribunal finding the CIT's order under section 263 regarding depreciation and investment allowance to be invalid. Case-Laws Income Tax Mon, 13 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56350