Depreciation can't be a source of explained investment unless equivalent cash is utilized by assesse

IT : Where assessee claimed that amount of depreciation allowance was a source of income for investment made in assets found during course of search, whereas Assessing Officer opined that said amount must have been used in course of carrying on assessee's truck plying business, in absence of any conclusive material on record, credit was to be allowed to extent of 40 per cent of claim made by assessee