9911796707
TMI Blog1971 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge(s) : H. N. SETH., R. S. PATHAK. JUDGMENT The judgment of the court was delivered by PATHAK J.-The Income-tax Appellate Tribunal has referred the following question under section 66(1) of the Indian Income-tax Act, 1922 : " Whether, on the facts and in the circumstances of the case, the sum of Rs. 15,300 spent on the construction of kachcha roads and one temporary culvert was reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding, in substance, that the expenditure was verifiable and that it was of a revenue nature. At the instance of the Commissioner of Income-tax the present reference has been made. It is urged on behalf of the Commissioner of Income-tax that the Tribunal has not given any finding that the expenditure was verifiable and, in the absence of such a finding, it erred in law in allowing the appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly allowed by the income-tax authorities. The Tribunal considered the circumstances of the case and expressed the opinion that there was no justification for disallowing the deduction claimed. It is not possible to infer any conclusion other than that the Tribunal came to the positive opinion that the expenditure was verifiable. The next question is whether the expenditure is of a capital or of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set or advantage of an enduring nature could be said to have been brought into being by this expenditure. The Tribunal, after noting the contention, held that there was substantial force in it. From this, we must infer that the Tribunal accepted the facts stated on behalf of the assessee and in that view of the matter there can hardly be any dispute that the expenditure incurred on the constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted before the Tribunal on behalf of the assessee. Here again that question has not been referred to us. Accordingly, we answer the question referred to in the affirmative, in favour of the assessee and against the Commissioner of Income-tax. The assessee is entitled to his costs which we assess at Rs. 200. Counsel's fee is also assessed at the same figure. Question answered in the affirmative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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