TMI Blog2002 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to "plant" on the nursing home of the assessee. The Tribunal following the Full Bench decision of this court in CIT v. Hotel Luciya, and that of the Supreme Court in CIT v. Dr. B. Venkata Rao, held that the assessee is entitled to depreciation on the hospital building at the rate applicable to "plant", and reversed the order of the Commissioner issued under section 263 of the Act. - We, se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate applicable to "plant" on the nursing home of the assessee. The Tribunal following the Full Bench decision of this court in CIT v. Hotel Luciya [1998] 231 ITR 492, and that of the Supreme Court in CIT v. Dr. B. Venkata Rao [2000] 243 ITR 81, held that the assessee is entitled to depreciation on the hospital building at the rate applicable to "plant", and reversed the order of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt held that building also cannot be treated as a plant. We find that the Supreme Court referred to its earlier decision in Dr. B. Venkata Rao's case [2000] 243 ITR 81 referred to above, but distinguished the same, as the facts are different. However, the decision in Dr. B. Venkata Rao's case [2000] 243 ITR 81 (SC) remains, and is not overruled by the Supreme Court. From the facts noticed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide. Therefore, while the entire building does not constitute plant, some parts of the building may be treated as plant, depending upon its use. It is, therefore, a matter to be claimed and proved by the assessee before the Assessing Officer. This issue is not considered by the Tribunal or any other authority in these lines. A blanket order of the Tribunal following some decisions without going in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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