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TMI Blog2015 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... he order under section 263 inasmuch as the order of the A.O. on these issues was not revised by him. These issues therefore were not involved in the appeal filed by the assessee before the Tribunal against the Order passed by the A.O. under section 263 and there was thus no occasion for the Tribunal to give any decision or direction on these issues. The order passed by the A.O. on 06.12.2012 giving effect to the order of the Tribunal thus did not involve these issues as the scope of the said order was limited to give effect to the order of the Tribunal which did not involve these issues at all. It therefore cannot be said, by any stretch of imagination, that there was any mistake in the order of the A.O. dated 06.12.2012 on these issues cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said assessment subsequently came to be examined by the Ld. CIT and on such examination, he was of the opinion that the order passed by the A.O. under section 143(3) has the following errors. (i) Excess depreciation allowed on electrical installation at 15%. (ii) Excess depreciation allowed on office equipment at 15%. (iii) Payment of contributions of P.F./ESI beyond the due date remain to be disallowed. (iv) Income arising out of the development agreement with Vansh Builders taxed as capital gains instead of business income. 3. The Ld. CIT therefore issued a notice under section 263, in response to which, a detailed reply was filed by the assessee objecting to the revision of assessment proposed by the Ld. CIT under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt term capital gain twice. While passing the said order, he also made rectification on account of the following issues which, according to him, also constituted mistakes in the order dated 06.12.2012. Sl.No. Nature of Additions Amount in Rs. i. Disallowance of additional depreciation claimed under I.T. Act on Plant and Machinery 8,44,715 ii. Disallowance of depreciation claimed under I.T. Act on Electrical Installation 1,41,713 iii. Disallowance of depreciation claimed under I.T. Act on Office Equipment 1,19,457 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omatic power cut device, capacitors etc., entitled for depreciation at the rate of 80%. (c) All other electrical equipment other than the above two categories classified under the head plant and machinery. Part III(1) entitled for depreciation at the rate of 15%. It was explained by the appellant that the depreciation in this case was claimed on electric transformers, gear boxes heavy duty motors, power distribution boards etc., which were classified as plant and machinery, Part III(1) of Depreciation Schedule. Accordingly, 15% of depreciation was correctly claimed by the appellant. 5.1. After taking into consideration the above submissions made by the assessee, the Ld. CIT(A) held that the issues raised by the A.O. in the order u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the order of the Tribunal thus did not involve these issues as the scope of the said order was limited to give effect to the order of the Tribunal which did not involve these issues at all. It therefore cannot be said, by any stretch of imagination, that there was any mistake in the order of the A.O. dated 06.12.2012 on these issues calling for any rectification under section 154 and this position clearly evident from the relevant orders, copies of which are placed on record before us, has not been disputed even by the D.R. We therefore uphold the impugned order of the CIT(A) holding that there were no mistakes in the order of the A.O. dated 06.12.2012 calling for any rectification under section 154 and upholding the same, we dismiss t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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