Depreciation should be allowed as claimed in revised return and not as claimed in original return

ITAT JODHPUR BENCH Assistant Commissioner of Income-tax versus G.R. Contractor IT Appeal Nos. 402 & 403 (Jodh.) of 2011 C.O. NOS. 32 & 33 (JODH.) OF 2012 [ASSESSMENT YEARS 2004-05 & 2005-06] OCTOBER 29, 2012 ORDER N.K. Saini, Accountant Member The appeals by the Department and the cross-objection by the assessee are directed against common order dt. 8th Sept., 2011 of the learned CIT(A), Bikaner for the asst. yrs. 2004-05 and 2005-06. 2.1 In the Departmental appeals, i.e. ITA Nos. 402 and 403/Jd/2011, learned counsel for the assessee at the very outset submitted t...