TaxTMI 
TaxTMI 
1967 (3) TMI 19
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.... of a one-ton Flake Ice Machine and two reconditioned " Jackstone Junior Frosters Mark II ", each of the latter purchased at pound 1,338-15-0 from Messrs. Jackstone Frosters Ltd., London, and imported into India and used for its business. In regard to the Flake Ice Machine the Income-tax Officer allowed the depreciation. In regard to the reconditioned " Jackstone Junior Frosters Mark II ", the suppliers, viz., Messrs. Jackstone Frosters Ltd. of England wrote to the appellant on March 20, 1958, as follows " We confirm that the two Jackstone Junior Mark II Frosters which you purchased from us in June, 1954, were completely stripped and reassembled to incorporate the latest modifications and were covered by our twelve months guarantee as....
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....ee as in the case of new machines." The Income-tax Officer held, on the basis of these letters, that the two Frosters were not " new " and that initial and additional depreciation was not allowable under section 10(2)(vi) and 10(2)(via) of the Income-tax Act. The appellant preferred an appeal to the Appellate Assistant Commissioner of Income-tax, who, by his order dated December 31, 1958, confirmed the decision of the Income-tax Officer. The appellant took the matter in second appeal to the Income-tax Appellate Tribunal, Madras " B " Bench. By its order dated July 1, 1959, the Appellate Tribunal held that the word " new " was used in sections 10(2)(vi) and 10(2)(via) in a sense which was opposed to " old " and that the appellant was enti....
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....itten down value) equal to the amount admissible under clause (vi) (exclusive of the extra allowance for double or multiple shift working of the machinery or plant and the initial depreciation allowance admissible under that clause for the first year of erection of the building or the installation of the machinery or plant) in not more than five successive assessments for the financial years next following the previous year in which such buildings are erected and such machinery and plant installed and falling within the period commencing on the 1st day of April, 1949, and ending on the 31st day of March, 1959." The question presented for determination in this appeal is whether the two reconditioned " Jackstone Junior Frosters Mark II " p....
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....e must be tested in the background of this principle, but having heard learned counsels for the parties, we are not satisfied that the statements in the case are sufficient to enable us to decide the question of law raised therein. In its order dated July 1, 1959, the Appellate Tribunal has, for instance, stated that " what had really happened was that machines of an anterior date are stripped and rebuilt incorporating the latest available technical improvements ". It is not mentioned in the Tribunal's order or in the statement of the case what exactly were " the latest available technical improvements " which were incorporated into the reconditioned machines. It is also not specified what were the dates on which the machines were first man....