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TMI Blog2012 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... l question of law - in favour of assessee. - ITA 335/2012 - - - Dated:- 3-7-2012 - MR. JUSTICE S. RAVINDRA BHAT, MR. JUSTICE R.V. EASWAR, JJ. For Appellant: Mr. Sanjeev Sabharwal, sr. standing counsel R.V.EASWAR, J: (ORAL) This appeal by the Revenue is directed against the order of the Tribunal dated 28.10.2011 by which the Tribunal confirmed the order of the CIT(Appeals) deleting the disallowance of Rs.52,71,300/- made by the Assessing Officer on the ground that the repair and maintenance expenses claimed to the above extent were capital in nature. 2. The assessee is a public limited company engaged in the manufacture, assembly and selling of automobile parts. In respect of the assessment year 2006-07 the assessee claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replacement of the old steel glazing structure fixed along with the asbestos shields to ensure proper lighting of the factory, that the old glass sheet was replaced along with metal beading, that proper lighting of the factory was an essential requirement, that in order to enable the aforesaid repair the existing machinery and equipment including the pipe fittings had to be removed and be reinstalled after the work was done and the expenditure of Rs.4.58 lakhs was incurred only on such dismantling and re-fixing of the equipment which did not result in any material or enduring benefit nor did the expenditure bring into existence any asset. It was also represented that neither the floor of the factory nor the roof had been replaced in the las ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of the factory and they were merely restored to their original condition and strengthened by incurring the expenditure. The Tribunal recorded a finding that no extra space or extra capacity was obtained by incurring the expenditure. In this view of the matter it affirmed the decision of the CIT(Appeals) and dismissed the appeal filed by the revenue. 6. The narration of the facts and the findings recorded by the income tax authorities and the Tribunal as above would clearly show that it has been factually found by the Tribunal that no new asset or enduring advantage was obtained by the assessee by incurring the expenditure. No extra capacity or space was created in the factory by repairing the roof and the floor. These are findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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