Held that   the fact was that the assessee had sold 20 garbage vans each for Rs. 5 lakhs in cash. During the remand proceedings, the assessee adduced evidence of confirmation of 20 buyers with their permanent account number details and a depreciation chart. The Commissioner (Appeals) observed that the question of showing any income arising out of the sale of assets would arise only when the block of assets ceased to exist, which was not the case, that the assessee had reduced the block of assets from the item and claimed depreciation on the reduced block of assets. Therefore, the additions made by the Assessing Officer was not sustainable.(AY.2014-15)