1989 (9) TMI 139

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....ssee is an individual and is a Pathologist. The asst. yr. is 1982-83 and the relevant previous year in the financial year ended on 31st March, 1982. 3. In his return of Income as well as at the time of assessment proceedings the assessee had claimed investment allowance in respect of scanner and pacer machines purchased by him. The ITO rejected the assessee's claim in the following manner: "....

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....74 ITR 94 (Mad) the assessee submitted that the profession carried on by him could also be treated as business for the purpose of claiming investment allowance under s. 32A of the Act. Thereafter, the assessee had also explained before the AAC in activity carried on by him which was akin to a Radiologist, who takes X-Ray on X-Ray machine. In this connection, it was stated that the Scanner machine ....

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....ent case, all the chemical mixes are separately available in the market but it is simpler to utilise the Scanner for Precision and accuracy and to save time and labour. It gives no final product which can be sold in the open market on its own or for which there is a demand except in perhaps some very specific instances. The appellant is not carrying on any such activity of selling these reagents o....

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....tment allowance in respect of the aforesaid machines. In this connection, he relied on a recent decision of the Tribunal (Special Bench) in the case of Daks Copy Services (P) Ltd. vs. ITO (1984) 78 CTR (Trib)(Bom) (SB) 107 and in the case of First ITO vs. Dr. P. Vittal Bhat (1984) 20 TTJ (Bang) 507 (SB) : (1983) 6 ITD 560 (Bang) (SB). He, therefore, urged that the ITO should be directed to allow i....