Excess claim of dep. couldn’t be equated with tax evasion; no addition tax under old Sec. 143(1A)

INCOME TAX : Section 143(1A) can only be invoked when lesser amount stated in return filed by assessee is a result of an attempt to evade tax lawfully payable by assessee, thus, where there was no observation to effect claim of 100 per cent depreciation by assessee, 25 per cent of which was disallowed was with intend to evade tax, section 143(1A) could not have been applied

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