2017 (12) TMI 1010

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....sad Goyal, AOR Mr. V. K. Monga, AOR Ms. Praveena Gautam, AOR Mr. Jitesh P. Gupta, Adv. Mr. Raja Ram, Adv. Mr. T. R. B. Sivakumar, AOR Mr. Senthil Jagadeesan, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Sahil Agarwal, Adv. Mr. Bhargava V. Desai, AOR Mr. Akshat Malpani, Adv. Ms. Shashi M. Kapila, Adv. Mr. Pravesh Sharma, Adv. Mr. Siddarth Kapila, Adv. Mr. Sushil Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Shad....

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....e find that though the question of law is answered in favour of the Revenue. However, at the same time, the appellant was granted relief in the following terms: "We find force in this contention because assessee cannot be taken by surprise by disallowing depreciation which was being allowed for several years and to demand tax for one year after making dis-allowance. We feel assessee shoul....