2017 (4) TMI 22

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.... Shri J. Nagori, A.R. for the  Respondent-Revenue ORDER Heard both sides. 2.  These appeals are filed against the Order-in-Appeal No. VAP- EXCUS-000-APP - 322 & 323 - 13 -14 dated 1.10.2013 passed by the Commissioner (Appeals), Central Excise, Customs, Vapi. 3.   Briefly stated the facts of the case are that during the period 2007-08 to 2009-10 the appellant had ava....

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....r, he submits that even though they filed revised Return for the relevant assessment  year, thereafter, since no notice was issued was issued for the said assessment year or in subsequent assessment years under Section 156 of the Income Tax Act, 1961, tax effect on the depreciation claimed has to be  construed as reversed. Therefore, the Revised Return  for the  Assessment Year....