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\u00a0 Sub-section\u00a0(6)\u00a0of section\u00a0255\u00a0of the\u00a0 Act refers to S.\u00a0 131 of the Act and under sub-section\u00a0(1)\u00a0of section\u00a0131\u00a0of 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\u00a0 with regard to the study or research done by the Tribunal, the assessee was not put on notice.\u00a0 Order of Appellate Tribunal was set aside.(AY.2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1) : Appellate Tribunal \u2013 Duties- Natural Justice \u2014Additional evidence \u2014 Opposing party should be given opportunity to rebut evidence \u2014 Tribunal cannot reliance upon a google study in order to have an idea about the air pollution control equipment without giving an opportunity to rebut the evidence – Order of Appellate Tribunal set aside [ S. 131(1) , 255(6) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-12748","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3jC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12748"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12748\/revisions"}],"predecessor-version":[{"id":22290,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12748\/revisions\/22290"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}