9911796707
TMI Blog1984 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... H.T. cubicles 1,10,901 (iii) C.I. Clad, switch board panels 1,25,072 (iv) Diesel generating set and transformers 8,08,499 (v) Miscellaneous items 62,166 ----------------------- 13,49,094 (sic) ----------------------- 3. Later on, the audit department pointed out that the assessee was not entitled to the extra shift allowance in respect of the aforesaid electrical machinery and installations under item III(iv), of Part I of Appendix I to the Income-tax Rules, 1962) (' the Rules '). The relevant portion of this item reads as follows : " The extra shift allowance shall not be allowed in respect of any item of machinery or plant which has been specifically excepted by inscription of the letters (' N.E.S.A.') (meaning ' No Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the ITO could not reopen the assessment under section 147(b) on the basis of the objection of the audit department in view of the decision of the Supreme Court in the case of Indian Eastern Newspaper Society v. CIT [1979] 119 ITR 996. We are unable to accept this contention of the assessee. All that the Supreme Court has held in the aforesaid case is that the opinion of the audit party on a point of law could not be regarded as ' information ' enabling the ITO to initiate reassessment proceedings under section 147(b). In that case, the ITO had considered the provisions of sections 9 and 10 of the Indian Income-tax Act, 1922, while making the original assessment. The Supreme Court held that any different view taken by the ITO afterwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of all the items of machinery referred to above. This contention is partly acceptable. (a) The assessee is not entitled to extra shift allowance in respect of (i) Transformers, (ii) Switch Board Panels, and (iii) C.I. Clad and Steel Clad (which are stationery plants) under item III (iv). (b) As regards (i) Diesel generating set, and (ii) H.T. cubicles, the Tribunal has already held in the case of the assessee for the assessment year in IT Appeal No. 1287 (Bom.) of 1980 for the assessment year 1975-76 that the assessee is entitled to extra shift allowance in respect of the same. We endorse this decision and allow the claim of the assessee in this behalf. (c) The assessee is also entitled to extra shift allowance in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee for the simple reason that we do not subscribe to the view that the provisions of section 144B are not applicable to a case under section 147. It has been held by the Special Bench of the Tribunal in the case of Bela Singh Pabla v. ITO [1982] 1 ITD 370 (Delhi) that section 144B applies to all the assessments made under section 143(3) whether by way of original assessment or as a result of reopening of the assessment under section 147. The authority of the Orissa High Court in Ganeshram Nayak's case cited, by the learned representative of the assessee does not, strictly speaking, cover the present case. This authority merely lays down that the expression ' regular assessment ' appearing in section 273(b) of the Act is confined to secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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