Appearance vs Heard Mr. M. R. Bhatt Learned ...

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 Heard Mr. M. R. Bhatt learned senior counsel for the appellant and Mr. S. N. Soparkar, learned senior counsel, assisted by Mr. Monaal J. Davawala, learned counsel for the respondent.

2.0 Admit.

3.0 We formulate the following substantial question of law.

"Whether, on the facts and circumstances of the case and in law, the Appellate Tribunal is correct in deleting the addition of Rs.12,51,420/- on account of disallowance of claim of depreciation on freezer plant even though the plant even though the plant and machinery was not put to use in the relevant assessment year?"

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Amit Top