2013 (4) TMI 794

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....dra Rao ORDER Per Smt. Asha Vijayaraghavan, Judicial Member: This appeal by the Revenue is directed against the order of the Commissioner of Income-tax(Appeals)-I, Hyderabad dated 29.11.2012, for the assessment year 2009-10. 2. Brief facts of the case leading to the filing of the present appeal before us are that the assessee, engaged in the business of civil construction, filed its return o....

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....e assets owned by the assessee, whereas in terms of clause 2.7(a) read with clause 2.8(c) and 18.1 of the BOT agreement dated 18.10.2003 in the present case, the ownership of the land, together with the bridge and approaches to be constructed thereon, rested with the Government of Andhra Pradesh. He also relied on the detailed reasons given in the assessment order for the assessment year 2007-08 i....

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....on record. We find that, as noted by the CIT(A) in the impugned order, the issue relating to the allowability of depreciation on bridge, in question, constructed by the assessee over River Krishna, came up for consideration in assessee's own cases for earlier years, as noted below- (a) Order dated 8.6.2012 for assessment year 2008-09(ITA No.1283/Hyd/2011 (b) Order dated 8.10.2010 for Assessmen....