JUDGMENT :

R.K. Abichandani, J.

The assessee-firm, in the original return of income for the assessment year 1973-74 filed on June 14, 1973, had claimed depreciation on machinery of Rs. 53,057. In its revised return filed on March 13, 1975, the said claim of depreciation was withdrawn. The Income-tax Officer had, under an assessment order made under section 143(3) of the Income-tax Act, 1961, while noticing that in the revised return of income the assessee had not claimed depreciation, allowed the depreciation which was claimed in the original return on the ground that it was not necessary for allowing the depreciation that the factory should work full-fledged and further that the assessee had provided for the depreciation in the account books. The assessee challenged this order in appeal on the ground that it was open to the assessee not to claim the deduction, and since the deduction was not claimed in the revised return, there was no occasion for the Income-tax Officer to allow the same. The Appellate Assistant Commissioner, adopting the reasons contained in the decision of the Allahabad High Court in Ascharajlal Ram Parkash v. CIT, 1973 (90) ITR 477, to the effect that depreciatio