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TMI Blog2020 (2) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal on both the issues of claim of warranty provision and on the issue of allowability of the higher rate of depreciation at 40% on plastic moulds. However, after the said remand under the order of this Court dated 12.11.2013, both the learned counsels for the parties do not have any information as to what happened in the Tribunal after such remand. 2.The learned counsel for the Assessee Mr.M.P.Senthil Kumar submitted that for the present assessment year 2002-03 also, both the questions of law admitted in the present appeal are one and the same, the matter may be remitted back to the learned Tribunal. Therefore, both the issues for all the three years assessment can be decided simultaneously. The relevant observations of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s warranty. 8. As regards the issue raised by the assessee, claiming higher depreciation on plastic moulds, the Income Tax Appellate Tribunal followed its earlier decision relating to the assessment years 1994- 95 to 1996-97 and allowed the Revenue's appeal. The said issue is also under challenge in these Tax Case (Appeals). 9. Both sides agreed that issue Nos.3 and 4 raised herein as regards the claim of depreciation at 40% are the same as that was raised in assessee's own case, which was decided by this Court in Tax Case (Appeal) Nos.422, 424, 2455 and 2538 of 2006 dated 03.09.2012. 10. A reading of the order passed by this Court dated 03.09.2012 in Tax Case (Appeal) Nos.422, 424, 2455 and 2538 of 2006 [M/s.Alstom T & D Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready remitted the matter back to the Income Tax Appellate Tribunal for deciding the issue on provision for warranty, we feel that as regards the claim of depreciation also the matter may be restored back to the file of the Income Tax Appellate Tribunal. 12. Accordingly, the matter is remitted back to the file of the Income Tax Appellate Tribunal for deciding the issue on the claim of depreciation on plastic moulds at 40% and the Tribunal shall call for a report from the Assessing Officer to pass further orders on the claim of depreciation. We also direct the assessee to produce the necessary Certificate before the Income Tax Appellate Tribunal as was produced before this Court in Tax Case (Appeal) Nos.422, 424, 2455 and 2538 of 2006 [c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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