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2016 (12) TMI 1194 - HC - Income TaxDisallowance of depreciation on plant and machinery - Held that:- Having heard and considering the fact that in the earlier orders with respect to the very plant and machinery learned tribunal set aside the order passed by the Assessing Officer in making disallowance of depreciation on plant and machinery and nothing is on record that with respect to the said orders any contrary decision is taken i.e. whether the assessee in fact did not make use of the plant and machinery, when in the subsequent year 2009-10 the learned tribunal has set aside the order passed by the Assessing Officer in making disallowance of depreciation on plant and machinery, it cannot be said that the learned tribunal has committed any error, which calls for the interference of this Court in appellate jurisdiction. As such, no substantial question of law arise in the present Tax Appeal. - Decided in favour of assessee.
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