Adani Energy Holding, a subsidiary of Adani Green Energy, has filed an appeal before the Commissioner of Income-Tax (Appeals), in a matter relating to assessment year 2017-18, the company said in an exchange filing.

The company said that the Income Tax department had computed capital gain, on account of transfer of equity shares in an internal restructuring scheme, by considering cost of acquisition of these shares as nil.

The estimated financial impact of this would be ₹72.16 crore, it said.