S.S.Sodhi, J.

1. When depreciation is neither claimed nor the requisite particulars thereof furnished by the assessee, is the Income-tax Officer competent to suo motu allow it even against the wishes of the assessee ? Herein lies the controversy raised in this reference.

2. The matter here relates to the assessment year 1976-77. The assessee, Friends Corporation, which is engaged in transport business, owned three tankers. It filed a return showing a loss of Rs. 22,521 with a note at annexure D, para I, sub-para (c) of the return "as per chart allowed". The particulars in respect of which this note had been made do not appear to have been given anywhere in the return, but the Income-tax Officer, on the basis of this note, worked out depreciation on the tankers from what he gleaned from the assessees accounts. The assessee objected to this and went up in appeal before the Commissioner of Income-tax (Appeals). This appeal was dismissed, but on further appeal to the Tribunal, the assessee succeeded. The Tribunal held that as the requisite particulars for working out depreciation on the tankers had not been furnished by the assessee, the Income-tax Officer could not suo motu pr