TMI Blog2002 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar ground for asst. yr. 1990-91 was rejected by the Tribunal in ITA No. 2192/92, dt. 12th June, 2000, as not pressed. Similar disallowance was also upheld by the ITAT in ITA No. 944/93 for asst. yr. 1991-92. Respectfully following the aforesaid order, we confirm the impugned disallowance made by the AO and upheld by learned CIT(A), after hearing rival submissions and going through the material on record. 4. Ground No. 3 is against the disallowance of 10 per cent of the conveyance expenses amounting to Rs. 31,032, treating it to be the personal expenses, and ground No. 4 is against sustenance of disallowance of car expenses amounting to Rs. 20,000 on the ground of being personal in nature. Learned authorised representative submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing depreciation thereon @ 33.33 per cent, as claimed. Learned authorised representative, submitted that the issue is covered by the order of the Tribunal, dt. 12th June, 2000. He submitted that there is no change in the facts and the position of law. He reiterated that poultry sheds constitute 'plant' within the meaning of s. 43(3) because the poultry shed is applied by the assessee as an apparatus/tool for carrying on its business. The assessee has constructed specified structure to be used only for the purposes of poultry-farming and without specified structure it is not possible to carry on poultry business. The tax authorities committed a mistake of facts and law when they did not understand the nature of structure of the building c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven technical specification for poultry sheds in the paper book at pp. 11-14 and submitted that the poultry sheds in the modern poultry industry is in every sense a plant to cater to thousands of chickens for their easy rearing, feeding, better production, etc. He submitted that the poultry sheds which are of special design and construction cannot be used for any purpose other than poultry operations. He relied on the decision in the case of CIT vs. Taj Mahal Hotel 1973 CTR (SC) 480 : (1973) 82 ITR 44 (SC). On a query from the Bench as to whether poultry sheds can be termed as plant in view of the recent judgment in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492 : (2000) 244 ITR 192 (SC), learned Authorised Representative drew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) in para 8.2 at p. 7, learned Departmental Representative submitted that for a structure to qualify for inclusion in the term 'plant', it must be established that it is impossible for the equipment to function without the particular type of structure. 5.2. We have considered the rival submissions, perused the orders of tax authorities, gone through the material on record including the paper book and the case law cited as well as the written submissions of the assessee. We find force in the submissions of learned authorised representative that in the modern hatchery business, poultry shed structures are not used as a space for shelter but designed in such a manner as to work as apparatus necessary for carrying on of poultry-farming bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... integral part of its generating system, It was 'plant' entitled to investment allowance.... Our attention has been drawn by learned counsel for the Revenue to the judgment of this Court in CIT vs. Anand Theatres (2000) 160 CTR (SC) 492 : (2000) 244 ITR 192 (SC). He submits that, in that judgment, this Court has held that, except in exceptional cases, the building in which the plant is situated must be distinguished from the plant and that, therefore, the assessee's generating station building was not to be treated as a plant for the purposes of investment allowance. It is difficult to read the judgment in the case of Anand Theatres so broadly. The question before the Court was whether a building that was used as a hotel or a cinema theat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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