1982 (2) TMI 150

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....ion and this fact was noticed by the ITO and he made the assessment without giving any depreciation. On 21st March, 1977, the ITO felt that there was a mistake apparent from record in not allowing depreciation. He. Therefore, passed an order under s. 154 and depreciation was allowed. That order of the ITO was the subject matter of appeal before the Tribunal in ITA No.536 (Hyd) 78-79. The Tribunal ....