2004 (2) TMI 727

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.... applicant and Sri Piyush Agarwal learned counsel for the respondents. 2. Additional depreciation of ₹ 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 ground that the mistake was appar....