The assessee-company produced before the Assessing Officer the certificate of the chartered engineer to claim 100 per cent. depreciation on the ground that the machinery was under operation for pollution control measures. The AO restricted the depreciation to 15 per cent. for the first quarter and allowed further depreciation to the extent of 20 per cent. This order was affirmed by the CIT (A) On further appeal the Tribunal placed reliance upon a google study in order to have an idea about the air pollution control equipment. The Tribunal based on the google search upheld the order of the CIT (A) Court held that  Sub-section (6) of section 255 of the  Act refers to S.  131 of the Act and under sub-section (1) of section 131 of the Act, the authorities have the same powers that are vested in a court under the Code of Civil Procedure, 1908. In the absence of any specific rule including the applicability of natural justice, it is a well settled position of law that adherence to the principles of natural justice, is implied in any legislation. Accordingly the Court held that  with regard to the study or research done by the Tribunal, the assessee was not put on notice.  Order of Appellate Tribunal was set aside.(AY.2012-13, 2013-14)