No reassessment to deny depreciation on windmill if all facts were disclosed by assessee to justify

IT : Where assessee disclosed all material facts in support of its claim for depreciation on wind mills at time of filing return, Assessing Officer could not initiate reassessment proceedings after expiry of four years from end of relevant assessment year taking a view that assessee had not utilized its wind mills for generation of electricity and, thus, its claim for depreciation was wrongly allowed