Citation : 2001 Latest Caselaw 1578 Del
Judgement Date : 1 October, 2001
ORDER
Admit.
2. The following questions of law shall be adjudicated :
2. The following questions of law shall be adjudicated :
"1. Whether, the Tribunal was justified in deleting the addition of Rs. 10,03,210 by holding that provisions of sections 22 and 23 of the Income Tax Act, 1961 were not applicable to the properties owned by the assessed ?
2. Whether, the Tribunal was justified in holding that depreciation at the rate of 100 per cent was allowable on shuttering tubular scaffolding ?"
3. The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the Tribunal.
3. The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the Tribunal.
4. The appeal shall be heard along with Income Tax Appeal No. 18 of 1999.
4. The appeal shall be heard along with Income Tax Appeal No. 18 of 1999.
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