Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 511 - HC - Income TaxAppeal against order of dis allowance of Depreciation on the windmill - Commissioned within and before due date - Certificate issued by statutory authority - Held that:- The Commissioner may have undertaken an exercise and as alleged by Mr. Toprani but what the Tribunal found from the Commissioner's conclusion that the certificates which were relied upon by the Commissioner and purportedly of site inspection do not remove the essential discrepancy nor does it take care of the fact that the windmill was commissioned on 31st March, 2006. The certificate issued by the other entity M/s. Suzlon (pertinently this was a joint-venture project) indicate that the material supplied to the assessee against the invoice number set out in the Tribunal's order at paragraph 10 dated 27th March, 2006 was dispatched from their works at Puducherry. In such circumstances, it was physically impossible for the consignment to cover a distance of 800 kilometers and reach a site which was earlier proposed in Nandurbar District and later on in Sangli District. Therefore, the perversity in the Commissioner's order enabled the Tribunal to interfere with the findings and uphold that of the Assessing Officer. We do not see any substantial question of law emerging from an exercise of this nature undertaken by the Tribunal. This is not a case where any expert opinion was produced or relied upon and that expert was not made available for cross-examination. We do not see how, therefore, a reliance on the judgment of the Hon'ble Supreme Court in Saraswati Industrial Syndicate Ltd. [1999 (3) TMI 3 - SUPREME Court] would assist the assessee. That judgment is clearly distinguishable on facts.- Decided against the assessee.
|