Once assessee participates in reassessment proceedings to disallow depreciation then its validity ca

IT : Where Assessing Officer initiated reassessment proceedings on ground that assessee's claim for depreciation on vendor and dealer network was not allowable, assessee having participated in reassessment proceedings in pursuance to notice issued under section 143(2), impugned order passed under section 143(3) read with section 147, rejecting assessee's claim was to be upheld