Pr. Commissioner Of Income Tax, Address: Udaipur v. By The Court

IN THE HIGH COURT OF JUDICATURE FORRAJASTHAN AT JODHPUR. .. D.B. INCOME TAX APPEAL NO. 53 / 2016. Pr. Commissioner of Income Tax, Address: Udaipur ----Appellant Versus Smt. Tammna Begum Legal Heir of Late Mohd. Sher Khan,Address: Prop. M/s Progressive Enterprises, Khawja Bagh, VPOSawa Chittorgarh ----Respondent __________________________________________________ For Appellant :Mr. K.K. Bissa __________________________________________________ HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE DEEPAK MAHESHWARI Judgment / Order 19/12/2016 BY THE COURT: 1.Precisely the issue involved in the instant appeal is thatwhether the assessee has been rightly declared entitled by theIncome Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) to have depreciation as per Appendix-I to theIncome Tax Act, 1962 for the cost incurred in civil work,installation of electrical items and in installation of powerevacuation while establishing wind mills ? 2.This Court in D.B. Income Tax Appeal No. 14/2013“Commissioner of Income Tax, Udaipur Vs. M/s K.K. /Mohan/38 Enterprises, Udaipur” has already examined the issue forarriving at the conclusion that such depreciation is admissible. 3.The instant appeal is dismissed in terms of the judgmentof this Court given in the case of Commissioner of Income Tax,Udaipur Vs. M/s K.K. Enterprises, Udaipur (supra) decided on18[th] July, 2014. (DEEPAK MAHESHWARI),J. (GOVIND MATHUR),J.