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2022 (6) TMI 1352 - HC - Income TaxAdditional depreciation - Whether Tribunal is justified in deleting the disallowance of claim of additional depreciation during the year by merely relying upon the judgment passed in M/s Brakes India Limited [2017 (4) TMI 511 - MADRAS HIGH COURT] not applicable to the facts of the present case and ignoring the Tax Audit Report in Form 3CD issued by the Tax Auditor certifying the allowable depreciation as per law? Whether the instant case falls under the exception clause in circular no. 3 of 2018 issued by the CBDT, where Board has directed to file an appeal on merits in cases where audit objection has been accepted by the department? HELD THAT:- Issue notice on the respondent in the post admission matter, for which requisites under registered cover with A/D and speed post be filed within two weeks. Office to track the speed post-delivery. Additionally, appellant shall also effect service of notice on the official e-mail address of the Respondent containing attachment of the entire Memo of Appeal and its Annexures within the same time and file supplementary affidavit to that effect within one week thereafter.
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