9911796707
TMI Blog2012 (11) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... PER U.B.S. BEDI, J.M. This appeal of the assessee is directed against the order passed by the Dispute Resolution Panel-II, u/s 144C read with section 143(3) of the I.T. Act, 1961 dated 12.10.2010 for the assessment year 2006-07, wherein following two effective grounds have been raised: "1. On the facts and circumstances of the case, the Hon'ble Dispute Resolution Panel has erred in confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest of justice and to have fair play in the matter, it was requested to set aside the order of assessment as well as direction of DRP-II and to restore the matter back on the file of the DRP for passing a fresh order in a speaking manner after addressing and discussing all the relevant issues by giving due opportunity to the assessee. 3. Ld.DR relied upon the order of the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer cannot be held to be just and appropriate. As such in view of facts, circumstances and material on record, we find it just and appropriate to set aside the order of the Assessing Officer as well as direction issued by Ld. DRP-II and restore the matter back on the file of the DRPII with the direction to pass de novo direction in accordance with law giving relevant basis and discussing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under: "We are in agreement with the view of the Tribunal accessories and peripherals such as, printers, scanners and server etc. form an integral part of the computer system. In fact, the computer accessories and peripherals cannot be used without the computer. Consequently, as they are the part of the computer system, they are entitled to depreciation at the higher rate of 60%." And sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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