ITA No. 160 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 160 of 2010 Date of Decision: 31.1.2011 JCT Electronics Ltd. ....Appellant. Versus Joint Commissioner of Income Tax ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Munisha Gandhi, Advocate for the appellant. AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated 30.4.2009 passed by the Income Tax Appellate Tribunal, Chandigarh Bench “B”, Chandigarh, in ITA No. 135/Chd/2009 for the assessment year 2005-06, claiming following substantial questions of law:- “A. Whether full depreciation would be permissible in “block of assets” method even though the assets are used for a very short period? B. Whether depreciation can be denied for non use of assets in cases of an industry having two units functioning in the relevant assessment year, even ITA No. 160 of 2010 -2- though one unit may not have worked for most of the year? C. Whether the findings recorded by the ITAT suffer from material irregularities on account of mis-reading of evidence and are unsustainable in law?” 3. We have heard learned counsel for the appellant. 4. In view of order of even date passed in ITA No. 161 of 2010 (JCT Electronics Ltd. v. Deputy Commissioner of Income Tax), the present appeal is dismissed. (AJAY KUMAR MITTAL) JUDGE January 31, 2011 (ADARSH KUMAR GOEL) gbs JUDGE