2006 (4) TMI 98

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....red for our opinion by the Income-tax Appellate Tribunal, Chandigarh Bench, arising out of its order dated July 28, 1986, in I.T.A. No. 32/Chd/1985 in respect of the assessment year 1981-82 : "(1) Whether, on the facts and in the circumstances of the case and on a proper interpretation of the provisions of the law, the Appellate Tribunal was right in law in allowing the assessee's claim for inv....

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.... circumstances of the case, the Appellate Tribunal was right in law in allowing the assessee's claim for Rs. 1,03,796 on account of undischarged/disputed liability for electricity charges? (5) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in allowing the assessee's claim to the extent of Rs. 12,000 out of disallowance of Rs. 33,492 towards cost of ....

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....arcel of plant and machinery, we answer the first question in favour of the assessee and against the Revenue. As regards the second question, the matter has only been remitted back by the Tribunal to the Income-tax Officer for calculating the extra shift allowance on the entire machinery. Learned counsel for the assessee fairly states that the question referred to above is covered by the judgme....

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....lance to that extent. A reference has been made to findings recorded in paragraph 17 of the order of the Tribunal. Learned counsel for the Revenue has not been able to rebut the submission made on behalf of the assessee. Accordingly, we hold that this question of law as framed does not arise and we, therefore, return this question unanswered. As regards the fourth question, the Tribunal has rel....