https://www.taxtmi.com/caselaws?id=23972 The court held that the Income-tax Officer cannot allow depreciation without the assessee's claim or requisite particulars. It emphasized that if an assessee has not claimed depreciation, the Officer cannot grant it. The court referred to relevant precedents and affirmed that depreciation is a benefit for the assessee to claim, not to be imposed against their wishes. The decision was in favor of the assessee, stating that depreciation cannot be forced upon them if not claimed. en-us Wed, 26 Apr 1989 00:00:00 +0530 Fri, 15 Jan 2010 15:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23972 The court held that the Income-tax Officer cannot allow depreciation without the assessee's claim or requisite particulars. It emphasized that if an assessee has not claimed depreciation, the Officer cannot grant it. The court referred to relevant precedents and affirmed that depreciation is a benefit for the assessee to claim, not to be imposed against their wishes. The decision was in favor of the assessee, stating that depreciation cannot be forced upon them if not claimed. Case-Laws Income Tax Wed, 26 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23972