2012 (12) TMI 958

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....Appellant : K.P. Upadhyay, Chief Standing Counsel, For the Respondent : P.R. Mullick and A.K. Joshi JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-Dhampur Sugar Mills Limited is the holding company of D.S.M. Sugar (Kashipur) Limited, the respondent-assessee herein. Certain plant and machinery of the respondent-assessee were shown in its balance-sheet and, in par....

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....t a boiler and its accessories. No independent investigation was made to ascertain, whether the boiler was installed in such a manner that the same could not be removed; whereas there is specific finding by the assessing officer to the effect that the boiler in question was purchased by the respondent-assessee and the same was installed by the respondent-assessee. Therefore, there is no difficulty....