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2016 (12) TMI 1194 - GUJARAT HIGH COURT

2016 (12) TMI 1194 - GUJARAT HIGH COURT - TMI - Disallowance 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 o .....

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6 - M. R. Shah And B. N. Karia, JJ. Mr Pranav G Desai, Advocate for the Appellant JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Rajkot dated 21/07/2016 in ITA No.412/RJT/2013 (hereinafter referred to as the learned tribunal ) for the Assessment Year 2009-10 by which the learned tribunal relying upon its earlier orders with respect to the earlier Assessment Years .....

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