S. Manikumar, J.

Challenge in this Tax Case Appeal, is to an order made by the Income Tax Appellate Tribunal in I.T.A. No. 1351/Mds/2015, dated 14.10.2015, by which, the Tribunal has dismissed the appeal preferred by the revenue, against the order of the Commissioner of Income-Tax(A) in I.T.A.No.188/2010-11/CIT(A)/TRY, dated 29.01.2014.

2. Short facts leading to the appeal are that the assessee is a private limited company, engaged in the business of running a Tourist Hotel. The assessee filed its return of income on 21.09.2008, admitting total income as Rs.70,10,580/-. Return was taken for scrutiny and assessment under Section 143(3) of the Income Tax Act (Hereinafter referred to as, "the Act") was completed on 30.12.2010, wherein the Assessing Officer disallowed the claim of depreciation of Rs.3,78,00,000/-, on the cost of Wind Mill of Rs.9,45,00,000/-, because the wind mill was not acquired during the relevant previous year. Reasons for arriving at the above said conclusion were that,

(a) The invoice for sale of the windmill was dated 31.03.2008 i.e. the last date o