2004 (2) TMI 727

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....A.N. Mahajan learned counsel for the applicant and Sri Piyush Agarwal learned counsel for the respondents. 2. Additional depreciation of Rs. 33,899 on the cost of computer was allowed to the assessee by the Assistant Commissioner of Income- tax under section 143(3) of the Income-tax Act. Subsequently he by order dated 9-3-1989 rectified the mistake under section 154 of the Income-tax Act on the....