Assessee-company carried out leasehold improvements at its leasehold office premises. Assessee claimed 100 per depreciation on ground that additions were in nature of dismantling and temporary erection which were eligible for depreciation as per rates prescribed under rule 5 of Income-tax Rules, 1962. Assessing Officer allowed same. Principal Commissioner invoked revisionary proceedings on ground that assessee would be entitled to depreciation thereon at 10 per cent as per Rules. He directed Assessing Officer to re-do assessment afresh. Tribunal dismissed the appeal of the asssessee. On appeal the Tribunal held that since issue of depreciation at 100 per cent was a non-issue before Assessing Officer, i.e Assessing Officer had not examined nor applied his mind in respect of available rate of depreciation on leasehold improvements, granting said depreciation was erroneous prejudicial to interest of revenue.Order of Tribunal affirmed. (AY. 2008-09)