2015 (11) TMI 1379

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.... JUDGMENT P.C. 1. This Appeal under section 260A of the Income Tax Act, 1961 (for short 'the Act') challenges the order dated 5th April 2013 passed by the Income Tax Appellate Tribunal (for short 'the Tribunal'). The impugned order is in respect of Assessment year 1994-95. 2. Appeal is admitted on following substantial questions of law: 1. "Whether on the facts ....

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.... the case and in law, the Tribunal was justified in thrusting upon the Appellant depreciation on all block of assets even though no claim was made by the Appellant in respect of the same?" 3. As the issue is within a very narrow compass and according to the counsel for the parties the issue is covered by the decisions of Courts, the Appeal is taken up for final disposal at this request. 4. R....

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....gainst the appellant-assessee. 6. Regarding Question no.3, Ms.Patel learned counsel appearing for the appellant states that the issue raised herein stand concluded in favour of the appellant-assessee by the decision of the Gujarat High Court in the appellant's own case being JCIT vs. United Phosphorous Limited (Tax Appeal No.2 of 2002) decided on 17th November, 2014. Therefore, on the last ....