2014 (2) TMI 376

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.... JUDGEMENT:- PER : Akil Kureshi Tax Appeal is admitted for consideration of following substantial question of law:    "Whether on the facts and in the circumstances of the case the Tribunal was right in law in not allowing depreciation on the above plant and machinery and instead sending it back to the CIT (A)?" Heard learned counsel for the parties for final disposal of th....

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.... the assessee also had not furnished the material suggesting that the plant was put to use. The assessee's reliance on the certificate issued by the Executive Director was not found sufficient. It was observed that there is nothing on record to suggest that the unit was put to use and connected with the old plant. In view of this background, the Tribunal once again remanded the proceedings to t....

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....re the CIT (Appeals) in connection with its claim that the unit was connected to the old plant and that manufacturing with the aid of the said unit had taken place during the previous year relevant to the assessment year under consideration. Having said that, the counsel for the assessee brought to our notice that for the assessment year subsequent to the assessment year 1993-94, remaining claim o....