Assessment  was completed under section 143(3) of the Act.   PCIT held that   internal Audit Party that during assessment proceedings no proper verification of purchase of new assets by assessee and depreciation claimed on assets had been made by Assessing Officer set aside assessment order with a direction to Assessing Officer to frame de novo assessment after making proper inquiry.  Tribunal held that the  assessee had not claimed depreciation in tax audit report for Income-tax Act purpose as new assets so purchased were not put to use.  Tribunal after considering issue of claiming depreciation by assessee came to conclusion that assessment order was neither erroneous nor prejudicial to interest of revenue and quashed order passed by Pr. Commissioner. High Court affirmed the order of the Tribunal.No substantial question of law.  Circulars and Notifications : Instruction No. 9 of 2007, dated 11-9-2007. (AY. 2018-19)