TaxTMI 
TaxTMI 
2005 (8) TMI 293
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....e case, the Ld. CIT(A) has erred in fact and in law in deleting the disallowance of Rs. 3,70,628 made on account of depreciation. 2. That on the facts and in the circumstances of the case, the order of the Ld. CIT(A) be reversed and that of the Assessing Officer restored." 2. The Ld. Departmental Representative submits that it was found by the Assessing Officer that in this year the assessee has claimed depreciation on colour Xerox machine at the rate of 60 per cent which is admissible on computer considering the Xerox machine as good as computer. He further submits that the assessee was asked to show cause as to why 25 per cent of depreciation should not be allowed instead of 60 per cent claimed by the assessee. But the assesse....
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....on the printer and scanner which is not permissible under the depreciation schedule of the I.T. Rules, 1962. He further submits that photocopy of the printer and copying machine appearing at page 15 of the paper book, clearly reveals that it is a separate machine not attached to the computer. Therefore, there is no error in the order of the Assessing Officer in allowing depreciation at the normal rate, i.e., 25 per cent. He, therefore, submits that the order passed by the Assessing Officer be restored. 3. On the other hand, the Ld. counsel for the assessee while strongly relying on the order of the Ld. CIT(A) further submits that printer and scanner are the part of the computer system, therefore, the assessee is entitled to the depreciat....
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....ncluded Printer Drivers, controller, two rolls of 32 MB RAM etc. The Software (printer driver) can be loaded only in the CPU of the computer and not in the printer. All the components that are connected to the CPU have their own drivers to operate and are loaded in the CPU. As regards the Scanner (Model Contex FSS 8300) the Ld. counsel for the assessee submits that it is an input device which can be connected to the computer that will scan or 'copy' pictures or objects so that images can be stored as a file in the computer. This is corroborated by the manufacturers' brochures as mentioned above. He, therefore, submits that there is no error in the order of the Ld. CIT(A) in allowing 60 per cent depreciation on printer and scanne....
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....integrated circuits assembled on frames. The frames form components such as keyboards, printers, visual display units, disk drives, magnetic tape drives and central processing units. These components are wired together into a network called a computing system often called a computer." 6. We further find that Inspector after verifying the function of the printer and scanner reported that it runs with the help of computer and the said machine is external device attached to the computer with the help of cables. The Assessing Officer on the basis of the said report of the Inspector was of the view that the machine in question is not a computer vide his remand report dated 23-12-2004 appearing at page 11 of the assessee's paper book. Howe....