High Court held that where assessee had claimed depreciation on leased assets and such claim was backed by material on record, penalty under section 271(1)(c) could not be imposed merely because claim of depreciation was not acceptable in law. Since matter had been amicably settled between parties under Direct Tax Vivad se Vishwas Scheme, SLP filed against impugned order of High Court became infructuous. (AY. 2009-10)