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TMI Blog2021 (8) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 17.08.2015 pertaining to A.Y. 2006-07. 2. Though the revenue has raised as many as nine grounds but the sum and substance of the grievance of the revenue is that the CIT(A) erred in allowing depreciation of Rs. 3.04 crores claimed on wind power generation plant. 3. Assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) and after verification of the facts the CIT(A) allowed the claim of depreciation. 8. Before us the DR strongly supported the findings of the AO. 9. It is the say of the DR that the wind mill plant was not commissioned during the year under consideration and, therefore, the assessee is not eligible for the claim of depreciation and the AO has rightly disallowed the claim of depreciation. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2006 was antedated as the approval from Karnataka Electricity Regulatory Commission was accorded on 24.05.2006, which was recorded on the said agreement. In this regard, AO preferred to conduct enquiry directly with the Chief Secretary, the Government of Karnataka by writing a letter dated 09.12.2011, which was not replied to by the latter till the date of passing of the impugned order. On this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s Sulzon Energy Ltd. on different dates for sale of wind power generation plant the copies of the invoices are placed at pages 49 to 57 of the paper book. 15. The details of which are summrised as under :- 16. M/s. Suzlon Energy Ltd. has clarified that the wind power generation plant was dispatched and installed at the site before 30.03.2006 and the copy of the clarified is at pages 47 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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