Assessee's 100% Depreciation Claim on Pollution Equipment Challenged; AO's Lack of Inquiry Leads to Revision Order Upheld.

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....Revision u/s 263 - assessee’s claim of depreciation at enhanced rate at 100% on alleged air pollution control equipment. - AO did not make any proper inquiry while making the assessment and had accepted the explanation of the assessee - Revision order sustained.....