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Judgment
Admit.
The following substantial questions of law are framed for consideration.
(i) Whether on the facts and in the circumstances of the case the learned ITAT was legally justified in dismissing the grounds of the appellant and
upholding and affirming the decision of the Commissioner of Income Tax (Appeals) of the addition/disallowance of Rs.31,18,89,388/- u/s.43B of the Act in respect of
Electricity Duty deposited into designated bank Account as per direction of this Court?
(ii) Whether the components/parts of a plant which were acquired prior to 31st March, 2005 but all such components/parts fitted into the plant after 31.03.2005
and installed after 31.03.2005, the Tribunal was justified in law in not allowing the additional depreciation under Section 32(1) (iia) of
the Act?
A complete set of paper books has already been handed over  to Mr. Satpathy, learned Standing Counsel for the Department.
List for final hearing on 9th May, 2022.
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