Commissioner Of Income-Tax vs M. Mani
1998 Latest Caselaw 46 Del

Citation : 1998 Latest Caselaw 46 Del
Judgement Date : 14 January, 1998

Delhi High Court

Commissioner Of Income-Tax vs M. Mani on 14 January, 1998

Equivalent citations: 1998 231 ITR 950 Delhi

Author: O Prakash

Bench: O Prakash, J Koshy

JUDGMENT

Om Prakash, C.J.

1. Despite the name of counsel for the opposite party (the assessee) having been printed in the cause list, no one has put in appearance and, therefore, we have heard standing counsel for the Revenue (applicant).

2. By this application under Section 256(2) of the Income-tax Act, 1961, the Revenue requires us to direct the income-tax Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court ;

"Whether, on the facts and in the circumstances of the case, is the 'studio' a 'plant' for the purpose of depreciation under the Income-tax Act, 1961 ?"

3. Inasmuch as the above-mentioned question in our opinion is a question of law, we direct the Appellate Tribunal to draw up a statement of the case and refer the aforementioned question for the opinion of this court.

4. The application is, accordingly, allowed.