1997 (9) TMI 9

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....his is a petition by the Revenue for directing the Tribunal to refer the following question of law to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in dismissing the Departmental appeal thereby confirming the order of the learned Commissioner of Income-tax (Appeals) who directed the Assessing Officer to allow extra shift allowance on the ....

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.... an income of Rs. 5,89,65,720. At the time of original assessment depreciation was allowed on different items including the extra shift allowance. Later on, the assessee filed an application under section 154 and submitted a revised depreciation chart and claimed the benefit of extra shift allowance on the basis of work of the concern. This application was rejected by the Deputy Commissioner vide ....

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....d be sufficient for directing it to refer the question of law to this court. On the other hand, Shri Mittal argued that the generator set forms part of plant and machinery and, therefore, the claim of the assessee for grant of extra shift allowance has been rightly accepted by the Commissioner of Income-tax (Appeals) and the absence of reasons in the order passed by the Appellate Tribunal cannot b....