TMI Blog2003 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is directed against order dated 6th September, 2002, passed by the Income-tax Appellate Tribunal (for short the Tribunal ) in ITA No. 4893 (Delhi) 1997, pertaining to the assessment year 1995-96. 2. The short issue sought to be raised by the Revenue in this appeal, is as to whether an assessee, who has leased out the vehicles to a third party for running them on hire, is entitled to depreci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect, the Tribunal has directed grant of depreciation at a higher rate only on the ground that the vehicles had been leased out by the assessee. 4. We do not agree with learned counsel for the Revenue for the simple reason that no such plea was sought to be raised on behalf of the Revenue before the Tribunal. As a matter of fact, it was not even Assessing Officer s case that the vehicles had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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