High Court dismissed the Department’s appeal from the order of the Tribunal directing the Assessing Officer to allow carry forward of depreciation which has been allowed to the assessee because unabsorbed depreciation up to 1997-98 would become depreciation of the current year and to be treated in accordance with law, on a petition for special leave to appeal ,  dismissing the petition, the Court held   that in view of the judgments of the Delhi, Gujarat, Madras and Bombay High Courts on the interpretation of section 32(2) of the Income-tax Act, 1961 having been upheld by dismissal of special leave petitions therefrom by the Supreme Court, the question of law did not have to be determined in these special leave petitions.