N. K. Saini, Accountant Member - This appeal of the Department for the assessment year 2005-06 is directed against the order of the learned Commissioner of Income-tax (Appeals), Udaipur dated March 2, 2009. Following grounds have been raised by the Revenue in this appeal :

"1. deleting the disallowance of Rs. 11,63,393 made on account of depreciation on tippers.

2. deleting the disallowance of Rs. 3,49,482 made on account of depreciation on mining equipments.

3. deleting the disallowance of Rs. 2,00,495 made on account of consumables written off.

4. deleting the disallowance of Rs. 43,395 made on account of depreciation on Tavera car.

5. deleting the addition of Rs. 16,26,102 made by the Assessing Officer under section 68 of the Act, 1961"

2. The first issue in this appeal relates to the deletion of disallowance of Rs.11,63,393 made by the Assessing Officer on account of depreciation on tippers.

3. The facts related on this issue in brief are that the assessee filed the return of income on October 29, 2005 showing total income at Rs. 20,03,463 the said return was processed under section 143(1) of the Income-tax Act, 1961 ("hereinafter referred the Act as short"). Later on the