2019 (3) TMI 1404

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NI(1748)  SRI.P.J.ANILKUMAR AND SRI.P.S.SREE PRASAD For The Respondent : ADV.CHRISTOPHER ABRAHAM SC IT JUDGMENT The petitioner is a practicing lawyer and an assessee under the Income Tax Act, 1961. For the assessment year 2010-11, the petitioner filed e-returns of 2010. In the return filed, the petitioner claimed a depreciation of Rs. 1,11,338/-. However, in the schedule, it was not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e non-inclusion in the schedule. 3. In such circumstance, I am of the view that revised return ought to have been entertained. There is no scope for, in fact, filing a revision as rightly pointed out by the Commissioner. Nevertheless, what assumes importance is that in the factor of claim made by the petitioner in regard to depreciation. Therefore, I am of the view that revised return shall be ....