Taxpayer Wins: Depreciation Error by Assessing Officer Leads to Income Additions Being Deleted u/ss 44AD & 44AE.

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....Addition of the depreciation from contract income and Tripper income - claim not made by the assessee in his return of income since assessee had shown his income under the presumptive taxation u/s. 44AD and 44AE - the AO erroneously without application of mind has assumed that assessee has claimed depreciation which fact has not been examined properly by the Ld. CIT(A) while passing the impugned order - Additions to be deleted - AT....