TMI Blog2019 (3) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly pointed out by the Commissioner. Nevertheless, what assumes importance is that in the factor of claim made by the petitioner in regard to depreciation. Therefore, revised return shall be accepted and appropriate order shall be passed, taking note of the claim for depreciation made by the petitioner, after affording an opportunity of being heard to the petitioner, within a period of two month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected. Thereafter, the petitioner, filed rectification on 30.03.2012 and the rectification was rejected on 12.04.2012. 2. Aggrieved by the same, the petitioner filed a revision. There was a long delay in filing the revision. It was for the reason that the petitioner was not aware of the orders passed on rectification. The order of rectification, in fact, was uploaded in the website, but the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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