M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

depreciation on windmill installed for captive power generation, which is not permissible in law and therefore, the assessment reopened by the AO, after recording reasons for doing so. The copy of the same was also made available to the assessee during asp proceeding wherein the assessee has not taken any objection on this ground. 7. We have heard the rival

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE