2022 (2) TMI 942

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....pellant Mr. Smarajit Roychowdhury, Adv. Mr. Asok Bhowmick, Adv. ...for the respondent ORDER The Court : This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the 'Act' in brevity) is directed against the consolidated order dated 29th October, 2003 passed by the Income Tax Appellate Tribunal, "E" Bench, Kolkata (in short the 'Tribunal') in ITA No.1872(Kol) of 20....

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....titioner's claim to withdraw the depreciation made vide its letter dated 18.2.Rs. 1997 in the course of assessment proceedings, only on the ground that no revised return was filed under section 139(5) withdrawing the claim of depreciation and in doing so whether justified in failing to take into consideration the ratio of decisions of the Hon'ble Supreme Court and jurisdictional High Court ?" W....

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....ion in the assessee's own case for the assessment years 1992-93 and 1993-94 which were also considered by the tribunal by the consolidated order dated 29th October, 2003 which is impugned before us for the assessment year 1994-95. For the assessment year 1994-95, the assessee carried the matter in appeal before this Court in ITA No.107 of 2004 and by judgment dated 26th November, 2014 the appeal w....