Assessee had claimed deprecation on Audi motor car on ground that car was gifted on 19-6-2009, and therefore, car was first put to use in assessment year 2010-11.  Assessee filed copies of gift deed and also letter from Automobile company stating that car was delivered on 19-6-2009 AO denied the depreciation on the ground that the car was  registered in assessee’s name on 4-2-2009 and thus held that this was second year of car use and therefore assessee should have claimed deprecation for first time in assessment year 2009-10. Tribunal held that  assessee having got delivery from recognised seller, and there being no doubt on existence or address of seller, authorities below should have made enquiry from said seller before summarily rejecting veracity of delivery document on mere surmises. Accordingly entitle to depreciation. (AY.2010-11)