2015 (11) TMI 397

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..... as filed during the assessment proceedings and before the final order of the assessment was made that would amount to sufficient compliance. It is not in dispute that the assessee is entitled to the additional depreciation - Decided in favour of assessee. - Civil Appeal Nos. 10782 of 2013 and 4048 of 2014. - - - Dated:- 24-7-2015 - A. K. SIKRI and ROHINTON FALI NARIMAN, JJ. Arijit Prasad, .....

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..... the light of the judgment of this court in the case of CIT v. Shivanand Electronics reported in [1994] 209 ITR 63 (Bom), we see no merit in this appeal. The appeal is, accordingly, dismissed with no order as to costs. 2. We concur with the aforesaid view of the High Court and hold that even if form 3AA was not filed along with return of income but the same was filed during the assessment proc .....

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