Per Shri Chander Singh. Accountant Member - This appeal by the assessee for the assessment year 1984-85 has been directed against the order of rectification u/s 154 of the Income-tax Act.

2. The assessee, Dr. Jose Julio D’Costa, is a consultant surgeon and is married and is governed by the Portuguese Civil Code. The assessee had claimed depreciation of Rs. 55,140 on the hospital building, surgical equipment, X-ray equipment, air-conditioners, furniture and fixtures, etc. During the course of regular assessment proceedings, the Assessing Officer had allowed depreciation, as claimed by the assessee.

3. The Assessing Officer, however, issued the notice of rectification on the ground that the assessee was not the full owner of the assets on which depreciation was claimed and allowed. After hearing the assessee, the Assessing Officer held that the depreciation was not admissible in the case of a fractional owner, in view of the Supreme Court decision in the case of Seth Banarsi Das Gupta v. CIT [1987] 166 ITR 783. He accordingly rectified the assessment and withdrew the depreciation of Rs. 55,140. The assessee also did not succeed before the first appellate authority.

4. The learned