9911796707
TMI Blog1996 (1) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... to be arising out of the order of the Tribunal : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that machinery in the form of diesel engine, transformer, electric switchgears and air circuit breaker valuing Rs. 3,04,748 was not machine tool automatic, semiautomatic entitled to depreciation at 15 per cent. within the meanings of item No. III(B)(8) of Appendix I to rule 5 of the Income-tax Rules but was general machinery entitled to ten per cent. ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in sustaining the view that extra shift allowance on transformer, electric switchgears and air circuit breaker valuing Rs. 1,87,374 was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral machinery and allowed depreciation at the rate of ten per cent. Further extra shift allowance was not allowed by treating the alleged. general machinery as electric machine. Being aggrieved by the order of the Inspecting Assistant Commissioner (Assessment), the assessee filed an appeal before the Commissioner of Income-tax (Appeals), Jalandhar, who upheld the finding of the Inspecting Assistant Commissioner (Assessment) treating the new machinery worth Rs. 3,04,748.96 as general machinery and allowed depreciation at the rate of ten per cent. The Commissioner of Income-tax (Appeals) sustained the disallowance of extra shift allowance treating the same as electric machinery. The contention of the assessee that the said machinery was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion as to whether certain goods fall within a particular entry or not is a question of law. The prayer for reference could not be declined by the Tribunal on the ground that the Tribunal had correctly interpreted the law unless the matter was directly covered by some decision of this court or of the Supreme Court. We, therefore, direct the Tribunal to refer the following two questions of law along with the statement of case in Income-tax Case No. 35 of 1987 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that machinery in the form of diesel engine, transformer, electric switchgears and air circuit breaker valuing Rs. 3,04,748 was not machine tool automatic, semi-automati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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