1997 (5) TMI 15

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..... to two assessment years 1981-82 and 1982-83 are in respect of the same assessee. The Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to investment allowance in this case?" The facts of the case .....

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..... an appeal before the Appellate Tribunal. Before the Appellate Tribunal, it was argued on behalf of the Department that it was not the X-ray machine on which the claim for investment allowance was made, because the claim was based on additions made to the X-ray machines by purchase of additional parts. The machines in question had already been brought into use in the preceding years. The assessee, .....

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..... uite clear that an assessee could not claim investment allowance unless the assessee was a small scale industrial undertaking, or any other industrial undertaking. In the instant case, the assessee was a doctor who could not be said to be either a small scale industrial undertaking or any other industrial undertaking. Unfortunately, the submission urged before us was not urged before any of the a .....

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