9911796707
TMI Blog2019 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... PER BENCH : These appeals by the Revenue arise out of two separate orders, both dated 18-11-2016, in respect of two different but Appellant by Shri S.B. Prasad Respondent by None (written submissions) connected assessees for the assessment year 2013-14. Since common issue is raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Bombay High Court. The ld. CIT(A) granted the benefit of depreciation by relying on certain Tribunal orders in the case of assessee's sister concern, against which the Revenue has come up in appeal before the Tribunal. 4. The facts of the other assessee namely, M/s. Ashoka Highways (Bhandara) Limited are mutatis mutandis similar except for the fact that the claim of depreciation of Rs. 82,45, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r relying on the order of the AO, could not place any material on record to demonstrate that the order passed by the Tribunal in the case of the assessee's sister concern has been reversed or modified by the Hon'ble Bombay High Court in any manner. Respectfully following the precedent, we uphold the impugned orders. 7. In the result, both the appeals are dismissed. Order pronounced in the Open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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