Assessee claimed deprecation on a part of building which became disallowable for period from assessment years 2004-05 to 2007-08. Accordingly amount so disallowed was required to be added to WDV of building as on 1-4-2008. However, since Tribunal order for assessment years 2004-05 to 2007-08, confirming disallowance, came to be passed on 28-3-2012, it had not been possible for assessee to have revised WDV of building for claiming higher depreciation in return of income filed by assessee on 28-9-2009. Tribunal held that  deprecation on higher revised opening WDV of building by revising it on account of disallowance of depreciation in past years was to be allowed. (AY. 2009-10)