Revision order was quashed by the Tribunal on the ground that  the CIT has contradicted himself in his order. On appeal by the Revenue dismissing the appeal the Court held that  ITAT has rightly concluded that it cannot be found anywhere as to how CIT arrived at the figure of excess depreciation of Rs.41,19,74,440/-in the initial part of his order. Moreover, CIT has also asked the Assessing Officer to examine the details and compute the admissible depreciation. No substantial question of law arises. (WP No. 276 of 2018, dt.  19-4-22) 

PCIT v. Maharashtra State Electricity Distribution (Bom.)(HC) (UR)