ORDER

Per Shri A.K. Garodia, Accountant Member

This appeal is filed by the assessee and the same is directed against the order of ld. CIT(A)-1, Bangalore dated 04.04.2018 for Assessment Year 2014-15.

2. The grounds raised by the assessee are as under.

“1. That the order of the authorities below in so far as it is against the appellant is against the law, facts, circumstances, natural justice, without jurisdiction, bad in law and all other known principles of law.

2. That the total income and total tax computed is hereby disputed.

3. That the authorities below erred in disallowing depreciation relating to fixed assets amounting to Rs.3,88,36,290/-.

4. That the authorities below erred in holding that under the facts and circumstances the decision of the Hon'ble Supreme Court results in total stoppage of business of permanent nature.

5. That the authorities below erred in assuming that the plant was not operational.

6. That the CIT-A erred in confirming the disallowance of depreciation by rejecting the ground on 'Block of Asset' concept.

7. That the authorities below erred in relying on irrelevant material and ignoring the relevant material.

8. For the above and other grounds and reasons which m