Depreciation

Any additions made to a particular item of plant, properties, equipment after it is intially put to use are depreciated over the remaining useful like of the asset.so 120000 should be depreciated.

As per Income tax Act, 1961 you can claim depreciation at the half the rate of depreciation if you used that assets for Less than 180 days.
So, in your case as you purchased assets in Nov,2019, You have to charge depreciation @ 10% on 70,000/- and 5% on 50,000/-

In books of account you can combine the value of both and charge depreciation thereon.

Hi Abhishek

As per Ind AS 16, an addition to asset shall be added with the old PPE if it's increasing value in operations of business. And, the life of the asset shall be defined on the basis of nature of asset. For instance, a machine life is for 15 years and a motor is added having life of 5 years. Thus, depreciation will be calculated accordingly on machine and motor separately. 

Now, in depreciation working / calculation you can show both the assets separately, but on face of financials, you have to group these assets under same head.