Can an asset bought for one concern to be added in block of another concern Case remanded to apply A

IT: Where assessee owned three proprietary concerns and during year he sold factory building of a concern and out of sale consideration he purchased another office premises, which fell into same block of assets, in name of another proprietary concern and further he sought adjustment of said block of assets, Assessing Officer was directed to apply ratio of decision of Delhi High Court in case of CIT v. Ansal Properties & Infrastructure Ltd. [2012] 207 Taxman 61/20 taxmann.com 770 and compute WDV