9911796707
TMI Blog2001 (7) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... led this petition under section 256(2) of the Income-tax Act, 1961. It claims that the following two questions of law arise for the opinion of this court: "1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal is right in law in deleting the disallowance of Rs.55,271 confirmed by the learned Commissioner of Income-tax (Appeals) on account of alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the basis of this evidence, the assessee's claim for deduction of an amount of Rs.55,271 has been sustained. It is a pure finding of fact based on appreciation of the evidence adduced during the proceedings. No question of law arises. With regard to the second question, it has been claimed by the Revenue that the machine was purchased installed and allegedly used on March 31, 1988. On this b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence. Mr. Bindal contends that the equipment had reached Ludhiana at 2.40 p.m. on March 31, 1988. Thus, it could not have been put to use on the same day. There is, however, no evidence to show that it was not actually commissioned on March 31, 1988. In this view of the matter, we find that no ground for interference with the view taken by the Tribunal is made out. No question of law which may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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