1988 (1) TMI 4

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..... . SEN J. -The Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961, for its opinion for the assessment year 1977-78 "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in allowing deduction under section 24(1)(i) of the Income-tax Act, 1961, in respect of repairs, from the income of the pre .....

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..... tant Commissioner allowed these appeals. The Department then preferred second appeals to the Tribunal which were rejected. The Tribunal held that the action of the Commissioner under section 263 of the Act was not justified. In respect of the assessment year 1973-74, the aforesaid question of law was referred by the Tribunal to this court under section 256(1) of the Act in Miscellaneous Civil Case .....

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..... , there was no question of any deduction being allowed to the assessee under section 24 of the Act and the Tribunal was clearly wrong in setting aside the order passed by the Commissioner." Subsequently, a reference was made under section 256(1), referring the same question, to this court for the assessment years 1971-72, 1972-73 and 1976-77, and relying on the earlier decision of this court, aga .....

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