1997 (5) TMI 15

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....pinion of this court and they relate to two assessment years 1981-82 and 1982-83 are in respect of the same assessee. The Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to investment allowan....

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.... years in question. The Revenue preferred an appeal before the Appellate Tribunal. Before the Appellate Tribunal, it was argued on behalf of the Department that it was not the X-ray machine on which the claim for investment allowance was made, because the claim was based on additions made to the X-ray machines by purchase of additional parts. The machines in question had already been brought into ....

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....rticularly, sub-section (2) thereof, made it quite clear that an assessee could not claim investment allowance unless the assessee was a small scale industrial undertaking, or any other industrial undertaking. In the instant case, the assessee was a doctor who could not be said to be either a small scale industrial undertaking or any other industrial undertaking. Unfortunately, the submission u....