9911796707
TMI Blog1993 (9) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... s stated to be arising out of the Tribunal's order dt. 30th July, 1992 in ITA Nos. 801 899 (Asr) 1988 in respect of asst. yr. 1985-86: "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in directing the Assessing Officer to grant investment allowance on generator? (ii) Whether, the Tribunal has not failed to appreciate that the generator was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. The assessee had contended that it was also engaged in the manufacture of ice, which is (an) item not listed in the Eleventh Schedule and, accordingly, it was entitled to the investment allowance in respect of the value of the generator. The Assessing Officer held that firstly the assessee was not engaged in the manufacture of ice, secondly, even if it was to be held that ice was being manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d following its earlier order in the assessee's own case in respect of asst. yr. 1983-84 in ITA No. 209/Asr/1987. 5. The learned CIT's reference request in respect of ITA No. 209/Asr/1987 has been rejected by the Amritsar Bench of the Tribunal vide order dt. 26th July, 1993 in RA No. 178(Asr)/1992 for which year the issue was grant of investment allowance on transformer installed in the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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