bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.598 OF 2009 The Commissioner of Income Tax ..Appellant Vs. G.R.Shipping Ltd. ..Respondent Mr.Suresh Kumar for appellant. Mr.R.Murlicharani/b. M/s.Rajesh Shah & Co. for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 28TH JULY, 2009 P.C. 1. Heard learned Counsel for the parties. 2. The question sought to be raised in this appeal is based on the ground of non user of the Barge in the subject A.Y., though they were used in the previous A.Y. According to Revenue, depreciation would not be available under Section 32 of the Income Tax Act. The question sought to be canvassed is squarely covered by two judgments of this Court one in the case of Whittle Anderson Ltd. Vs. CIT 79 ITR 613 and another in the case of CIT Vs. G.N.Agrawal (Individual) 217 ITR 250. In this view of the matter, appeal stands dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)