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$~78 & 80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 268/2024
PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-1 ..... Appellant
Through: Mr. Prashant Meharchandani,
Sr. SC alongwith Mr. Akshat
Singh, Jr. SC with Ms. Ritika
Vohra and Mr. Utkarsh
Kandpal, Advocates
Versus
M/S. CLEAN WIND POWER (MANVI) PVT. LTD. ..... Respondent
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal, Mr. Dushyant
Agrawal and Mr. Prateek Bhati,
Advocates 80 + ITA 270/2024
PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-1 ..... Appellant
Through: Mr. Prashant Meharchandani,
Sr. SC alongwith Mr. Akshat
Singh, Jr. SC with Ms. Ritika
Vohra and Mr. Utkarsh
Kandpal, Advocates
Versus
M/S. CLEAN WIND POWER (MANVI) PVT. LTD. ..... Respondent
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal, Mr. Dushyant
Agrawal and Mr. Prateek Bhati,
Advocates
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
O R D E R %
10.05.2024
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:28
CM APPL 27911/2024 (delay in re-filing) in ITA 268/2024 CM APPL 27916/2024 (delay in re-filing) in ITA 270/2024
Bearing in the mind the disclosures made, the delay of 68 days in re-filing the appeals is condoned.
The applications shall stand disposed of. ITA 268/2024 ITA 270/2024
Having heard Mr. Meharchandani, learned counsel appearing for the appellant and Mr. Gupta, learned counsel appearing for the respondent, we are of the considered opinion that the appeal would merit further consideration. 2. We take note of the view that had been expressed by the Bombay, Rajasthan and Punjab & Haryana High Courts on the question which stands raised. However, and undisputedly there is no judgment rendered on the issue insofar as this Court is concerned. 3. Consequently, we admit the appeal on the following question of law:-
(a) Whether on the facts and circumstances of the case and in law, the Income Tax Appellate Tribunal [“ITAT”] has erred in allowing depreciation @ 80% on Land, Civil Work, Pooling Station, EHV Tower and EHV Lines?
Let these appeals be called again on 02.09.2024.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. MAY 10, 2024/p’ma This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:28