https://www.taxtmi.com/caselaws?id=243779 The High Court rescinded the Tribunal's order and directed the Tribunal to consider the Department's appeal based on existing material regarding the claim of depreciation on plant and machinery for the assessment year 1992-93. Despite the Tribunal granting the assessee an additional opportunity to produce evidence, the High Court deemed a second remand futile due to the age of the issue and the assessee's inability to provide further material. The Court emphasized the burden on the assessee to establish the connectivity of the new unit with the old plant, ultimately disposing of the Tax Appeal accordingly. en-us Mon, 20 Jan 2014 00:00:00 +0530 Mon, 10 Feb 2014 07:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243779 The High Court rescinded the Tribunal's order and directed the Tribunal to consider the Department's appeal based on existing material regarding the claim of depreciation on plant and machinery for the assessment year 1992-93. Despite the Tribunal granting the assessee an additional opportunity to produce evidence, the High Court deemed a second remand futile due to the age of the issue and the assessee's inability to provide further material. The Court emphasized the burden on the assessee to establish the connectivity of the new unit with the old plant, ultimately disposing of the Tax Appeal accordingly. Case-Laws Income Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243779