The assesse sold the flats the written down value was only Rs.3.82  and sale  value was Rs.80.88. The AO treated the difference as short term capital gains .The assessee contended that he has purchased the flat which is partly used for office purposes and claim of depreciation on an asset is not dependent upon its user and that asset is entitled for depreciation the moment it enters the block.  Tribunal held that in the instant case it is found that the flats which never entered into the block of depreciable assets as income from the same were being offered under the head income from house property can by no stretch of imagination be said to be entitled for automatic entry into the block of depreciable asset.  (AY. 2010-11)