TMI Blog2009 (9) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... activity upheld. - 881 of 2009 - - - Dated:- 8-9-2009 - F.M. IBRAHIM KALIFULLA and R. BANUMATHI Ms. Pushya Sitaraman for the Appellant. JUDGMENT The Judgment of the court was delivered by F.M. IBRAHIM KALIFULLA, J. - The Revenue has come forward with this appeal, raising the following substantial questions of law: "(i) Whether on the facts and circumstances of the case, the Tribunal was right in allowing the claim of additional depreciation on windmill u/s 32(1)(iia)? (ii) Whether on the facts and circumstances of the case, the Tribunal was right in holding that generation of power by windmill would amount to manufacture or production of any article or thing?" 2. We heard Ms. Pushya Sitaraman, learned Standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order, there is no gain saying that there was an earlier order by the Co-ordinate Bench and therefore, for that reason, this time also the Tribunal should have blindly followed its own earlier decision even if such earlier decision did not reflect the correct position of the law. 4. As far as the contention based on Section 32(1)(iia) of the Act, is concerned, the assessment year pertains to 2005-2006. The provision, which is relevant for our purpose, reads as under: (iia) in the case of any new machinery or plant (other than ships and aircraft), which has been acquired and installed after the 31st day of March, 2002, by an assessee engaged in the business of manufacture or production of any article or thing, a further sum eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing to do with the power industry, namely, manufacture of oil seeds etc. is totally not germane to the specific provision contained in Section 32(1)(iia) of the Act. 6. In such circumstances, we are not able to appreciate the contention of the learned standing counsel for the appellant on the ground that the order of the Commissioner of Income-tax (Appeals) as confirmed by the Tribunal should be interfered with. It cannot also be said that setting up of a wind mill will not fall within the expression setting up of a new machinery or plant. We do not find any error in the conclusion of the Tribunal in confirming the order of the Commissioner of Income-tax (Appeals). We, therefore, do not find any question of law much less substantial q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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