TaxTMI 
TaxTMI 
1994 (4) TMI 9
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....the Revenue under section 256(2) of the Income-tax Act, 1961. We have reframed the question as under in order to bring out the controversy involved in this : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the cold storage of the assessee falls within the category of renewal energy devices within the meaning of Appendix-I, Part I-III....
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....red therein where no manufacturing or production activity was carried out. The Commissioner of Income-tax (Appeals), West Bengal-VIII, being of the view that the plant and machinery installed in the cold storage of the assessee was not in the nature of a renewable energy device, initiated proceedings under section 263 of the said Act in respect of each of the said two years and set aside the origi....
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....ing the temperature inside the storage chamber at the desired level for preservation of stored foodstuff. From the storage coil ammonia gas at normal temperature is passed through a compressor, which is run by electrical energy. The compressed gas becomes hot. Then, the hot compressed gas is being passed through cooling coils (water cooling) and then being cold, liquid ammonia passes through recei....
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....ce filed by the assessee before the Tribunal for the first time, this certificate was never filed before the Income-tax Officer and was not even filed before the Commissioner in the course of proceedings under section 263 of the said Act. The assessee has produced no other evidence save and except the chartered engineer's certificate as aforesaid. It was, therefore, submitted that the Tribunal was....