TMI Blog2020 (2) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... Vineet Kothari And Mr. Justice R. Suresh Kumar For the Appellant : Mr.M.P.Senthil Kumar For the Respondent : Mr.T.Ravikumar Senior Standing Counsel JUDGMENT DR.VINEET KOTHARI, J. Both the learned counsels at the bar had submitted that a Coordinate Bench of this Court, in T.C.A.Nos.1443 1444 of 2007 dated 12.11.2013 between the same parties M/s.Alstom T D India Limited, which is now called as 'AREVA T D India Limited', had remanded the case back to the learned Income Tax Appellate Tribunal on both the issues of claim of warranty provision and on the issue of allowability of the higher rate of depreciation at 40% on plastic moulds. However, after the said remand under the order of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court giving guidelines for considering the claim of warranty provision and there being no discussion on merits of the case by the Income Tax Appellate Tribunal, this Court holds that the order of the Income Tax Appellate Tribunal has to be set aside. Accordingly, the order of the Income Tax Appellate Tribunal is set aside and the matter is restored to the file of Income Tax Appellate Tribunal for its consideration on the basis of the decision of the Apex Court referred to above on issue Nos.1 and 2 regarding provisions towards warranty. 8. As regards the issue raised by the assessee, claiming higher depreciation on plastic moulds, the Income Tax Appellate Tribunal followed its earlier decision relating to the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al showed proves that the Pondicherry unit was established as a separate unit then following the decision reported in 203 ITR 614 [Commissioner of Income Tax vs. Amco Batteries Ltd.], the assessee would be entitled to claim depreciation at 40%, for which the assessee was permitted to produce the Certificate of Registration as regards the Pondicherry unit recognised as a separate unit so as to enable the Assessing Officer to pass orders on grant of relief as per the provisions of the Act. 11. As far as the present case is concerned, since we have already remitted the matter back to the Income Tax Appellate Tribunal for deciding the issue on provision for warranty, we feel that as regards the claim of depreciation also the matter may b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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