TaxTMI 
TaxTMI 
2013 (8) TMI 1027
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....of convenience. 2. Grounds raised by the assessee in the aforesaid appeals, assessment year-wise are as under:- AY 2005-06 "1. The assessment order u/s 143(3) is bad in law. 2. The learned Assessing Officer has erred on facts and in law in disallowing depreciation on pipelines amounting to Rs. 1,58,20,313/- on the basis of the CIT(A)'s order for A.Y. 2001-02, A.Y. 2002-03 to AY. 2004-05. The CIT(A) has erred in confirming the same. 3. The learned Assessing Officer has erred on facts and in law in disallowing depreciation on telecom system of Rs. 1,67,03,338/- contending that the same was not put to use. The CIT(A) has erred in confirming the same. 4. The learned Assessing Officer has erred on facts and in law in making disallowance....
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....n on pipelines, is covered against the assessee by the decision of the Tribunal in assessee's own case for the Assessment Years 2001-02, 2002-03, 2003-04 and 2004-05. The Counsel of the assessee submitted that the assessee has claimed depreciation on minimum amount of Rs. 10 crores each which has been committed by the assessee-company to Gujarat Maritime Board and Kandla Port Trust. As the minimum amount was payable by the assesseecompany of Rs. 10 crores each to these two institutions, the amount payable was a contractual liability and therefore the amount was provided for and depreciation on the same was claimed. He accordingly contended that since every year is a separate and independent year, and therefore any decision taken in the past....
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....ficer disallowed the depreciation contending that the completion certificate does not state that the telecom system was put to use and it is not clear that the telecom system is installed and put to use. The disallowance of depreciation is made on the basis of past year's assessment order. He further explained that the CIT(A) confirmed the disallowance of depreciation in Assessment year 2004-05 on the ground that date of put to use of such telecom system was inadvertently mentioned as 30.09.2004 instead of 30.09.2003 in the audit report which falls in Assessment Year 2005-06. This fact has not been considered by the Assessing Officer while making disallowance of depreciation on the telecom system on the basis of earlier years. The Counsel o....
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....to the Assessing Officer who will verify and allow the same in accordance with law. The ground No.3 in respect of all the three appeals is allowed. 11. Ground No.4 of the Assessment Year 2005-06 is against disallowance of prior period expenses of Rs. 1,56,676/-. The Ld CIT(A) confirmed the disallowance on the ground that the assessee has not furnished any evidence in support of the claim that those expenses were crystallized during the year. Before us also the ld Counsel of the assessee could not produce any evidence in support of the claim that those expenses were crystallized during the year. Therefore, we decline to interfere. Ground No.4 is dismissed. 12. Ground No.5 of the Assessment Year 2005-06 is against the lump sum disallowance ....