Depreciation on flat

Dear Sir,

though the company might not claim it in its ITR, yet it is compulsory to claim it u/s 32.... thus, if the assessee don't claim it for a year (he can do so), but when the assessment is to be done for such A.Y., then the same will be allowed to the assessee... and all transactions are required to be done as the depreciation has been claimed by the assessee and allowed by the Dept. (it is deemed in such case)