2023 (1) TMI 1021

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..... UMAR For the Petitioner : Mr. Balbir Singh, A.S.G. Mr. Prahlad Singh, Adv. Mr. Sumit Teterwal, Adv. Mr. Shashank Bajpai, Adv. Mr. H R Rao, Adv. Mr. Gautam Bhardwaj, Adv. Mr. Raj Bahadur Yadav, AOR For the Respondent : Mr. Manish J. Shah, Adv. Mr. D.N. Ray, Adv. Mr. Dillip Kr. Nayak, Adv. Ms. Disha Ray, Adv. Mrs. Sumita Ray, AOR ORDER UPON hearing the counsel the Court made the following Havin .....

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..... o be the owners and are entitled to depreciation, the Revenue thereafter cannot be permitted with respect to the same transaction, the Respondent being the lessee are the owners and are entitled to depreciation. we see no reason to interfere with the impugned judgment and order passed by the High Court. The Special Leave Petition stands dismissed. Pending applications, if any, shall stand dispos .....

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