2019 (4) TMI 362

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.... : Shri Surendra Pal, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 2, New Delhi dated 29.01.2016 pertaining to assessment year 2009-10. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in not appreciating that depreciation in respect of electr....

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.... Officer also disallowed depreciation on electrical equipment also. The assessee moved a rectification application u/s 154 of the Act, which was dismissed by the Assessing Officer. 5. The assessee carried the matter before the CIT(A) but without any success. 6. Before us, the ld. AR drew our attention to the details of electrical equipment and vehemently stated that these equipments are part....

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....rical Water supply pipe s.s Dharamvcer and Company 23,550 Machinery Electrical Machinery Electrical equipment for additional work Electrical Control Systems 31,077 Electrical Machinery Telemechanique breakers Electrical Control Systems 22,427 Electrical MPCB (Motor Protective Circuit Breaker) - GV2 M....

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....trol Panel, switches, ball valve, gauge Kanbe Water Tech Pvt Ltd 133,900 Electrical Machinery Manufacturing and supply of LT Panel with ABB Madhu Electricals 2,668,728 Electrical Machinery LT Cable Surya Electricals 636,779 Electrical Machinery HT Cable, Industrial Cable 11000 Volts Ailuminium Armd. ....