TMI Blog2019 (4) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... is preferred against the order of the Commissioner of Income Tax [Appeals] - 2, New Delhi dated 29.01.2016 pertaining to assessment year 2009-10. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in not appreciating that depreciation in respect of electrical equipment was correctly claimed @ 15% against which erroneously 5% of depreciation of ₹ 4,00,158/- was disallowed in the assessment order while disallowing the depreciation in respect of electrical fittings. 3. The roots for the grievance lie in the assessment order dated NIL framed u/s 143(3) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act'. While examining the claim of depreciation on electrical fittings, claimed @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal Hardware and Electric Store 19,796 Electrical Machinery supply of C 1 Butterfly Values Aastha Engineers 4,903 Electrical Water supply pipe s.s Dharamvcer and Company 23,550 Machinery Electrical Machinery Electrical equipment for additional work Electrical Control Systems 31,077 Electrical Machinery Telemechanique breakers Electrical Control Systems 22,427 Electrical MPCB (Motor Protective Circuit Breaker) - GV2 ME10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 Volts Ailuminium Armd. Surya Electricals 386,461 Electrical Machinery Industrial cable 100 v copper Armd1 sqmm 4 core Havelis Make Surya Electricals 62,874 Electrical Machinery PV USB Port to SLC 5/03, 5/04, 5/05 [RS232] Communication Hardware Engineers Engineers [Electricals] Pvt Ltd 312,944 Electrical machinery Common Cost Allocation 1,758,376 Electrical Machinery 1,7758,376 Electrical Machinery 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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