TMI Blog2015 (12) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... matter. This issue in departmental appeal is, therefore, decided against the revenue. - MA No. 54/CHD/2015 In ITA No. 188/CHD/2014 - - - Dated:- 15-12-2015 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER Appellant by : Shri Manjit Singh Respondent by : Shri B.B. Bansal O R D E R PER BHAVNESH SAINI,JM Briefly the facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue in the present application contended that the order of the Tribunal is silent with regard to second issue allowing depreciation separately, even if profit rate has been applied in the matter. The ld. CIT(Appeals) observed that salary to the partner and Trust is allowed by the Assessing Officer. The ld. CIT(Appeals) held that depreciation is also allowable in the light of decision in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana High Court in its later decision in ITA 31/2014 dated 13.11.2014. Copy of the judgement is placed on record. 5. Considering the above facts, though we find that there is a mistake apparent on record because earlier Bench of the Tribunal, has not decided this issue while passing the order in departmental appeal dated 15.07.2014 but it being a small issue, we propose to decide the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the assessee. Therefore, the ground of appeal of the department in departmental appeal would not survive. The ld. DR relied upon earlier decisions of the Hon'ble Punjab Haryana High Court prior to the decision in the case of M/s Harbhajan Singh Co. (supra). Therefore, we do not find any error in the order of ld. CIT(Appeals) in granting depreciation separately to the assessee even i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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