2014 (8) TMI 422

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..... al while following the decision as given in earlier assessment year of the same assessee have granted the benefit - assessee has substantiated his claim for depreciation - the assessee has established his claim for depreciation, there was no justification to interfere with the finding of fact – no substantial question of law arises for consideration – Decided against Revenue. - Income Tax Appeal .....

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..... d assessment being barred by limitation. Against the said order, the Revenue preferred a reference under Section 260-A of the Income Tax Act before this Court. It is submitted that the said reference is allowed. The order of the Tribunal is set aside and now the matter is pending before the Apex Court. 3. It is to be noticed that the said order is in block assessment. Outside the block period, .....

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..... ve upheld the order passed by the Commissioner of Income-Tax. When there is a concurrent finding of fact that the assessee has established his claim for depreciation, we do not see any justification to interfere with the said finding of fact and hence, in our view, no substantial question of law do arise for consideration in this appeal. Accordingly, the appeal is dismissed, without answering t .....

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