1996 (9) TMI 55

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..... by this court : " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the sheds used for drying tiles in the process of manufacturing of tiles were not 'plant' and as such the assessee was not entitled to investment allowance thereon ? " The brief facts giving rise to this reference are that the year of assessment involved is 1982-83, the prev .....

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..... thin the definition of the words "plant and machinery". Therefore, the Commissioner of Income-tax reversed the order of the Assessing Officer. Aggrieved by this order, the assessee approached the Tribunal and the Tribunal affirmed the finding of the Commissioner, Hence, an application was made by the assessee for making A reference to this court and accordingly the aforesaid question of law has be .....

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