IN HIGH COURT OF DELHI AT NEW DELHI ITA 613/2019 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through Mr. Puneet Rai and Mr. Ruchir Bhatia, Advocates. versus MBD PRINTOGRAPHICS PVT. LTD. Respondent Through None. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 12.07.2019 1. This is appeal by Revenue against order dated 17 th January, 2019 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 244/ASR/2017 for Assessment Year (AY) 2013-14. 2. question sought to be urged by Revenue is whether ITAT erred in allowing deprecation to Assessee in respect of its paper and copier, although Assessee has not claimed deprecation in either its original return or in its revised return? 3. ITAT has in impugned order noted fact that order of Coordinate Bench of ITAT, deciding similar issues in favour of Assessee for AY 2010-11, was upheld by Punjab and Haryana High Court. Reference is also made to another judgement passed by Punjab and Haryana High Court in case of CIT v. Ramco International (2011) 332 306 which in turn considered case in Goetze India Ltd. v. CIT 284 ITR 323 relied upon by Revenue. 4. In that view of matter, no substantial question of law arises for consideration of Court. appeal is dismissed. No costs. S. MURALIDHAR, J. TALWANT SINGH, J. JULY 12, 2019 amit Pr. Commissioner of Income-tax -6 v. Mbd Printographics Pvt. Ltd