Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
1 raised by the Revenue which relates to disallowance of depreciation of Rs.85,17,966/-. 5. The brief facts qua the issue are that the during the assessment proceedings, AO had disallowed Rs.85,17,966/- on account of additional depreciation claimed by the assessee. The AO in his assessment order had stated that the assessee being a civil contractor