Depreciation Disallowance in a scrutiny assessment

Consider a Situation....

In a scrutiny assesstment, the AO has disallowed some part of the depriciation claimed by the assessee in his returns and the assessee has made the payment of the taxes on such disallowance, without appealing against the order of the AO

Now my question is what will be the impact of such disallowance on the WDV of the block of assets in the subsequent years.

Do we need to re-instate the figures of the block to give the impact of such disallowance

Also assume that the time allowed to revise the subsequent return(s) has expired

Wiating for the valuable suggestions of the experts

Thanks