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27. The assessee filed objections before the DRP, which confirmed the disallowance of depreciation of Rs.64,07,934/- and Rs.1,94,40,874/- on new plant & machinery. The findings of the DRP are reproduced at page 26 of final assessment order. The Assessing Officer thus, made disallowance of Rs.64,07,934/- and Rs.1,79,20,406/- as proposed in the draft assessment order. However, with reference to proposed disallowance of depreciation of Rs.42,12,294/- on new factory building, the DRP gave finding in para 2.7.11 which is reproduced at page 27 of final assessment order. The DRP directed the Assessing Officer to verify certain documents while deciding the issue of occupancy of new factory building i.e. occupancy certificate issued by municipal authorities; permanent electricity connection, water supply connection, connection of sewage. The assessee was asked to furnish the details in respect of certificate from municipal authorities. The assessee pointed out that the factory shed was located outside the limit of municipality and hence, the occupation certificate from the Municipal Corporation was not applicable. The Assessing Officer further noted that as per Annexure II of the work order for the new building submitted by the assessee, approval of local government office was required; but no such certificate was submitted by the assessee. Further, reference was made to architect's certificate for checks conducted and the electricity and water supply infrastructure being in place. The Assessing Officer rejected the said certificate as the same was issued by the party to whom the building contract was given and not by an independent architect. However, the said certificate was not accompanied by the requisite certificates and hence, the plea of assessee in this regard was rejected and disallowance of depreciation at Rs.42,12,294/- was upheld. In respect of disallowance of depreciation on computers, the DRP held that the assessee was entitled to claim the depreciation @ 60%. In view thereof, the Assessing Officer allowed depreciation @ 60% and made disallowance of balance of Rs.27,162/-. The assessee is in appeal before us by way of ground of appeal No.5 against non-allowance of depreciation on factory building and further vide ground of appeal No.6 on non-allowance of deprecation on plant & machinery, which is installed in the new building.