Chitra Venkataraman, J.

The above appeal is by the Revenue, relating to the Assessment Year 1993-94. The two questions of law that arise for consideration in this appeal are as follows:-

1. Whether in the facts and circumstances of the case, the Tribunal was right in holding that where the assessment was under Section 115J for the earlier year, the assessee is entitled to excess depreciation?

2. Whether in the facts and circumstances of the case, the Tribunal was right in holding that for a prima facie adjustment under Section 143(1)(a), the assessing officer cannot look at the earlier years returns?

2. This is related to granting of excess depreciation while computing the income as per provisions of Section 115J. The assessing authority originally accepted the return under Sec 143(1)(a) without any prima facie adjustment in the intimation and granted the depreciation as claimed by the assessee. Considering the apparent mistake on the question of granting excess depreciation, the Assessing Authority sought to rectify the intimation under Section 143(1)(a) by taking a recourse to Section 154. The Assessing Authority, however, took the view that as per Section 115J(2),