1995 (2) TMI 45

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct, 1961, it is prayed that the Tribunal may be directed to refer the following question of law along with the statement of the case for the opinion of this court : "Whether, on the facts and in the circumstances of the case and in law the Tribunal was justified in directing the Assessing Officer to find out whether during the year under consideration, the dumpers were used by the assessee as ro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case of Nav Bharat Construction Co., wherein it was observed that investment allowance and additional depreciation on dumpers cannot be either allowed or rejected automatically merely because they are called dumpers. Dumpers are capable of being used both as mining machinery and machinery as road transport vehicles, but it was for the assessee to establish that they were used exclusively as mi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r form part of the machinery are not brought on record. No enquiry has been made by the Assessing Officer itself. In such circumstances, the Tribunal was fully justified in remitting the matter back to the Assessing Officer to make necessary enquiries to ascertain whether the assessee is entitled for investment allowance or additional depreciation. No purpose will be served in calling the question .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X