Commissioner Of Income Tax vs Smt. Urmila Goel
1986 Latest Caselaw 146 Del

JUDGMENT

Yogeshwar Dayal, J.

1. This is a petition under s. 256(2) of the IT Act, 1961, relating to the asst. yr. 1976-77 of the respondent-assessed.

2. Two questions which are sought to be referred are stated in para 4 of the application as under :

1. Whether on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that an air-conditioning plant is an integral part of a bus ?

2. Whether on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that depreciation on air-conditioner fixed in a bus was allowable at the rate applicable to the bus instead of the rate applicable to air-conditioners when separate rates of depreciation had been provided for motor vehicles and air conditioning plants ?

3. Same questions were sought to be referred in I.T.C. Nos. 104 of 106 of 1982 against the same assessed. A Division Bench of this court (D. K. Kapur, J. as His Lordship then was & Mahinder Narain, J.) took the view that so long as the parts form a part of the motor bus, they are to be depreciated at the same rate as motor bus and they had declined the reference of the CIT holding that no question of law arises. For the reasons given by the ld. disposing of ITC Nos. 104 of 106 of 1982, this application is also dismissed.

4. There will be no order as to costs of the present proceedings.