Ao differs in allowing a particular exps in different ayear

Assessing officer has disallowed depreciation expenses on a particular ground in AY 2009-10. The assessing officer keep disallowing depreciation expenses on the same ground in next three years i.e. AY 2010-11, 2011-12 and 2012-13.

However in AY 2013-14, in spite of having the same circumstances, AO did not disallow the depreciation expenses.

Assessee has already preferred appeal to CIT(A) against the assessment orders of AO from AY 2009-10 to 2012-13. Can assessee quote the action of AO in AY 2013-14 (not disallowing depreciation exps) before CIT (A) explaining that AO himself did not support his own view in AY 2013-14 of disallowing the depreciation in AY 2009-10 to 2012-13 and pray CIT(A) to quash the action of AO of disallowing  depreciation exps

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