Assessee claim higher rate of depreciation without revising return

IN THE ITAT DELHI BENCH ‘G’ Solaris Bio Chemicals Ltd. v/s. Deputy Commissioner of Income-tax  IT APPEAL NOS. 987 (DELHI) OF 2011 AND 5044 TO 5046 (DELHI) OF 2010 & 2011 [ASSESSMENT YEARS 2004-05 TO 2007-08] JULY 13, 2012 ORDER A.D. Jain, Judicial Member ITA Nos.5044 to 5046/Del/2010 are assessee’s appeals for A.Y.s 2004-05 to 2006-07 and ITA No. 987/Del/2011 is assessee’s appeal for A.Y. 2007-08 against the orders passed by the CIT(A)-XII, New Delhi. 2. The first issue common to all these appeals is concerning disallowance of depreciation on trial...