IN HIGH COURT OF DELHI AT NEW DELHI ITA 189/2019 & CM APPL. 9513/2019 PR.COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Ruchir Bhatia, Sr.Std.Counsel versus RATHI SUPER STEEL LTD. ..... Respondent Through: Ms.Umang Luthra & Mr.Kislaya Parashar, Advocates CORAM: HON BLE MR. JUSTICE S. RAVINDRA BHAT HON BLE MR. JUSTICE PRATEEK JALAN ORDER % 27.02.2019 1. Revenue is aggrieved by decision of Income Tax Appellate Tribunal [hereafter referred to as ITAT ]. It contends that depreciation of rolls and ingots moulds was incorrectly claimed by assessee. AO in this case had disallowed it on ground that these capital goods were not commissioned. ITAT after analysis of facts, was of opinion that nature of goods was such that no separate commissioning was required and also held that since AO did not doubt genuineness of expenditure, depreciation was correctly claimed by assessee. 2. This Court is of opinion that no substantial question of law arises. 3. appeal is, therefore, dismissed. S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 27, 2019 hkaur Pr. Commissioner of Income-tax-7 v. Rathi Super Steel Ltd