9911796707
TMI Blog1996 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 22, 1991, passed by the Tribunal in I.T.A. No. 1128/Ind. of 1990, for our consideration and opinion : " Whether, on the facts and in the circumstances of the case, the assessee is entitled for investment allowance under section 32A when its activity is construction of roads ?" Facts lie in a narrow compass. The assessee-firm is a civil contractor. For the assessment year 1987-88, it claimed investment allowance of Rs. 1,62,163 under section 32A of the Act on the machinery costing Rs. 6,48,651. This claim of allowance was rejected by the Assessing Officer. The assessee then filed the appeal before the Commissioner of Income-tax (Appeals). The appeal was allowed and the claim was accepted. The applicant/Department then filed the appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent sizes are fixed, wherein metal is separated into four different sizes. Then it goes through a controlling system by belt conveyor. It will go to the mixing unit as per specified grading. There asphalt is mixed into the hot metal coming from a controlled pipe by an asphalt heating unit. Then the mixed metal is put into dumpers where the temperature must be 130 degrees centigrade to 165 degrees centigrade. These dumpers go to the road side where a pulverizing unit is present and these dumpers feed the mixed material to that unit where automatically the mixed materials are laid on the road uniformly through a screen fixed imperver. Before laying of this mixed material on the road, liquid asphalt is sprinkled by a separate unit called ' sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is one of law arising out of the order passed by the Tribunal in I. T. A. No. 1128/Ind. of 1990 on July 22, 1991, for the assessment year 1987-88. The question imprimis is one of interpretation of the aforesaid provision. Accordingly, we find that this is a fit case for issuance of the directions, as prayed for. We, therefore, allow this application and direct the Tribunal to state the case and refer the aforesaid question of law for our consideration and opinion. The Tribunal is also directed to make an endeavour to comply with this direction within a period of six months from the receipt of the copy of this order. Counsel fee for each side is, however, fixed at Rs. 750, if certified. Transmit a copy of this order to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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