9911796707
TMI Blog2022 (2) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the impugned order we find the particulars regarding date of pro forma invoice, the date of original invoice, date of acquisition, date of installation as per certificate, date of entry in the books of accounts and the amount including insurance, installation etc. have been furnished in a tabular form. Tribunal after going through the fact found that all the machinery have been purchased mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, Mr. Agnibesh Sengupta, Advocate and Mr. Soumitra Datta, Advocate ORDER The Court : - It appears there is a delay of 715 days in filing the appeal. We have perused the affidavit filed in support of the condone of delay application and find the reasons given for the inordinate delay are far from satisfactory. However, learned standing Counsel appearing for the appellant requested that the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can only be availed when acquisition and installation of the machines were acquired through purchase before 31.03.2002 though installed after 31.03.2002? B. Whether the Learned Tribunal has committed substantial error in law by allowing additional depreciation even after the machineries acquired before 01.04.2002 and installed after 01.04.2020, were not satisfied by the Assessee for eligibility of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n remand the Tribunal analysed the factual position and allowed the assessee s appeal and sustained the finding of the assessing officer allowing the claim for additional depreciation. On going through the impugned order more particularly in paragraph 15 we find the particulars regarding date of pro forma invoice, the date of original invoice, date of acquisition, date of installation as per certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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