Revisionary order of CIT upheld as AO erroneously granted depreciation to both cos. involved in merg

IT : Where Assessing Officer allowed claim of depreciation raised by assessee, an amalgamating company, on WDV of assets, in view of fact that there was no intention of legislature to grant depreciation both to amalgamating company as well as amalgamated company twice in a particular assessment year, Commissioner was justified in passing revisional order directing Assessing Officer to examine depreciation claimed by assessee afresh