2001 (1) TMI 779

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....91 is directed against the order of CIT(A), Raj.-III, Jaipur, dated 3-4-1995. 2. We have heard the arguments of both the sides and also perused the records. 3. The revenue has raised only one ground of appeal disputing the learned CIT(A)'s direction to Assessing Officer to allow 33 per cent depreciation on Chimni and 100 per cent depreciation on tools and Jhuggi Jhopari. The learned D.R. of reve....

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....as also contended that these are made of bamboos and sirkies. He has also contended that in the case of M/s. Hanumandas Chhaganlal, ITA No. 1004/JP/88 dated 29-1-1993, the Jaipur Tribunal has allowed 100 per cent depreciation and has furnished a copy of the Tribunal's said order on record. He has contended that the learned CIT(A) has followed the Tribunal's decision. 5. We have considered the riv....

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....n raised by either side before us. In the impugned order of the learned CIT(A) also we do not find any specific discussion regarding the tools nor has given any reasoning/elucidation as to how the depreciation is being allowed on tools. The tools may however as well be consumable articles and so this aspect needs appropriately be examined by Assessing Officer. In that view of the matter the issue ....