Sec. 263 of Income-tax Act, 1961— Revision - Principal CIT was perfectly justified in invoking the provisions of s. 263 in the assessee's case as enhanced depreciation claimed by the assessee at 100 per cent on alleged air pollution control equipment and AO has allowed depreciation at the enhanced rate without examining the eligibility of the same- - EVA DEVELOPERS (P) LTD. V/s ITO - [2020] 203 TTJ 359 (ITAT-DELHI)