https://www.taxtmi.com/caselaws?id=37991 The court held that the reference application questioning the entitlement to obsolescence allowance for an old kiln was not maintainable under the Income-tax Act provisions. The Appellate Tribunal's order granting obsolescence allowance was not amended by the subsequent rejection of a miscellaneous petition, thus the reference did not arise from the amended order. Additionally, the court ruled that a second question for reference, not part of the original application before the Tribunal, could not be directed for reference to the High Court. Consequently, the court dismissed the income-tax case as both questions were deemed not maintainable for reference. en-us Tue, 05 Apr 1977 00:00:00 +0530 Fri, 02 Apr 2010 14:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37991 The court held that the reference application questioning the entitlement to obsolescence allowance for an old kiln was not maintainable under the Income-tax Act provisions. The Appellate Tribunal's order granting obsolescence allowance was not amended by the subsequent rejection of a miscellaneous petition, thus the reference did not arise from the amended order. Additionally, the court ruled that a second question for reference, not part of the original application before the Tribunal, could not be directed for reference to the High Court. Consequently, the court dismissed the income-tax case as both questions were deemed not maintainable for reference. Case-Laws Income Tax Tue, 05 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37991