2015 (7) TMI 1199

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....ar ORDER This reference under Section 256(1) of the Income Tax Act, 1961 for the Assessment Year 1985-86 seeks our opinion on the following question of law - "Whether, on the facts and in the circumstances of the case, the ITAT was right in law in holding that the jetty is tool or an apparatus of the assessee with the help of which the business is carried on and it is a plant and th....

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.... (HUF) 318 ITR 149; Commissioner of Income Tax Vs Pithwa Engineering Works - 276 ITR page 598 and Commissioner of Income Tax Vs Vijaya Kawekar - 380 ITR 237 (dealing with earlier Circulars/Instructions) the instructions of 2014 issued by CBDT would also be applicable to pending appeals and references. 5. In fact this Court in Madhukar Inamdar (HUF) has while dealing with Circular dated 15....