Providing depreciation on an asset which's value arises year after year is scientific? Ithink it must change and put such assets value in market price

Revaluation is already an acceptable method for such assets. If an asset's market value increases , it can revalued and the gain can be moved to a Revaluation Reserve.

AS PER IFRS you have to recognise the losses but the gains to be recognised after proper valuation only. There is no such concept of provisional gain. 

depriciation methode could not be implemented on the assests which value increase year after year. Its value must be according to the market price