2011 (2) TMI 1438

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....he Respondent : V. Srinivas ORDER G. C. Gupta (Vice President) This appeal by the Revenue for the assessment year 2007-08 is directed against the order of the Commissioner of Income-tax(Appeals). 2. Grounds of appeal of the Revenue are as under- "1. On the facts and circumstances of the case, whether the assessee is the owner of the road bridge constructed for and on behalf of....

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....for the assessment year 2006-07 in ITA No.1142/Hyd/2009 dated 5.6.2009, wherein the issue of depreciation on road bridge was decided in favour of the assessee. He submitted that facts of the case in the year under consideration before the Tribunal are identical with the facts of the case of the assessee in earlier assessment year 2006- 07. 4. We have considered the rival submissions. We find th....