Depreciation not claimed cannot be allowed in rectification U/s. 154

HIGH COURT OF RAJASTHAN Commissioner of Income-tax, Udaipur Versus Historic Resort Hotels D.B. IT Appeal No. 17 of 2012 MAY  9, 2012 ORDER By The Court This income-tax appeal by the revenue under section 260-A of the Income-tax Act, 1961 (‘the Act’) is directed against the judgment and order dated 09.12.2011 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (‘the ITAT’) in Appeal No.210/JU/2010 relating to the assessment year 2000-01. 2. The revenue seeks to maintain this appeal on the question as to whether the ITAT has rightly a...