Depreciation can not be disallowed where there is no change in facts and circumstances of the case as compared to last year

Depreciation can not be disallowed where there is no change in facts and circumstances of the case as compared to last year. In this case manufacturing activity was closed in last year also and depreciation was allowed . However during the year under consideration the department wants to disallow on the ground of assets not being used for business purposes. However depreciation allowed by Tribunal on the grounds that depreciation was accepted in last year
30 Taxmann.com 221 Delhi Tribunal Hindustan Fertilizer