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2015 (8) TMI 613 - ANDHRA PRADESH HIGH COURTClaim of depreciation on the cages to carry birds produced in the hatchery - CIT reopened the matter by issuing a notice under section 263 to hold that the cost of each cage is less than ₹ 5,000, they can be put to proper use only when they are attached to each other, thus disallowed the depreciation - Held that:- Tribunal discussed the matter at length with reference to the relevant precedents. The principle governing the exercise of power in a revision was taken note of. The principle is to the effect that where two views of a particular aspect are possible, for an Income-tax Officer, and he has chosen one, the Commissioner cannot reopen the matter on the ground that another view is possible. The second ground where the power can be exercised is that the order passed by the Assessing Authority is patently illegal. The Tribunal found that none of the grounds exist in the instant case. Learned counsel for the Department is not able to demonstrate as to how the order passed by the Tribunal is erroneous. At any rate, the question as to whether a particular unit can be used independently or in tandem with similar units, is a pure question of fact and the same cannot be dealt with in an appeal under section 260A of the Act. - Decided in favour of assessee.
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