depreciation and loss on sale of car disallowed by ao

If in the Block of 15% there is no other asset except the car, and that car has been sold by the assessee, then depreciation can not be claimed by the assessee. However, difference between the WDV and sale price will be treated as Short Term Capital Gain/loss.

If in the Block of 15% there are other assets also  then sales consideration will be deducted from the total  opening wdv as on 01.04.20xx Plus Additions if any.  If Block still have positive value you can provide depreciation . If Block becomes negative then that will be treated as ST Capital Loss.

However, from your question it seems that you have claimed both depreciation and  loss on sale of car.

In the year of sale no depreciation is allowed.