Every wrong claim by assessee cannot tantamount to furnishing of wrong particulars

We find from the copy of balance sheet and profit & loss account placed at pages 1 to 3 of the paper book that assessee had filed complete particulars with respect to assets on which depreciation was The assessee has also filed chart of fixed assets placed at page No. 3 of the paper book showing claim of the said depreciation. From the above documents itself, the Assessing Officer has observed that the assessee has claimed depreciation to the extent of Rs.2,57,677/- and

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