Held that the block of assets on which depreciation under section 32 had been claimed by the assessee were old and none of them were acquired during the previous year relevant to the assessment year in question. Therefore, the second and third proviso to sub-section (1) of section 32 would not apply. The assets in question on which the depreciation had been claimed were being used for the purpose of business or profession from earlier years. The block of assets on which the depreciation for the whole year had been claimed were ready for use during the entire year. The assessee is  entitled to full depreciation for the assessment years 1999-2000 and 2000-01. (AY. 1999-2000, 2000-01)