Assessee was engaged in the business of hiring earth-moving equipment and commercial vehicles.  Assessee claimed depreciation on tipper at a rate of 30 per cent, which was allowed in the course of assessment proceedings. The assessment was reopened on the ground that the claim of higher depreciation on tipper-plant and machinery was not admissible at 30 per cent as the assessee was in the business of mining and not in the business of motor lorries on hire, and accordingly, depreciation was not allowable. High Court quashed the reassessment proceedings.  SLP of revenue was dismissed as the revenue could not explain the delay of 244 days. (AY. 2016-17)