The Pr. commissioner of Income-tax-3, Nagpur v. Bombay Goods Transport Garage - 2017-LL-0621

Citation	2017-LL-0621
Appellant Name	The Pr. commissioner of Income-tax-3, Nagpur
Respondent Name	Bombay Goods Transport Garage
Court	HIGH COURT OF BOMBAY AT NAGPUR
Relevant Act	Income-tax
Date of Order	21/06/2017
Assessment Year	2011-12
Judgment	View Judgment
Keyword Tags	question of law • disallowance of depreciation • depreciation on fittings • depreciation on truck
Bot Summary:	Registrar's orders Mr.N.S.Bhattad, Advocate with Mr.A.J.Bhoot, Advocate for the Appellant. This appeal under Section 260A of the Income Tax Act, 1961 challenges the order dt.19.6.2016 passed by the Income Tax Appellate Tribunal, Nagpur. The impugned order relates to Assessment Year 2011-12. Mr.N.S.Bhattad, learned Counsel for the Appellant/Revenue urges only the following question of law for our consideration: 1)Whether in the facts and circumstances of the case and in law the Appellate Authorities below are right in holding that the Concrete Mixers and Pumps fitted to the Truck are entitled to depreciation available to the Truck ignoring the fact that concrete mixer and pumps do not form an integral part of truck 2 216itl21. Mr.N.S.Bhattad, learned Counsel very fairly states that an identical issue had come up before this Court in respect of the same respondent/assessee in Income Tax Appeal No.83 of 2016. In the said case, this Court had refused to entertain the appeal on the above question as it did not give rise to any substantial question of law. In the above view, the question of law, as proposed, does not give rise to any substantial question of law.

IN HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR Income Tax Appeal No.21 of 2017 (The Pr. Comissioner of Income Tax-3, Nagpur .vs. M/s. Bombay Goods Transport Garage, Nagpur) Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders Mr.N.S.Bhattad, Advocate with Mr.A.J.Bhoot, Advocate for Appellant. CORAM : M.S.SANKLECHA & MANISH PITALE, JJ. DATE : 21.6.2017. This appeal under Section 260A of Income Tax Act, 1961 (the Act) challenges order dt.19.6.2016 passed by Income Tax Appellate Tribunal, Nagpur (the Tribunal). impugned order relates to Assessment Year 2011-12. 2. Mr.N.S.Bhattad, learned Counsel for Appellant/Revenue urges only following question of law for our consideration: 1)Whether in facts and circumstances of case and in law Appellate Authorities below are right in holding that Concrete Mixers and Pumps fitted to Truck are entitled to depreciation available to Truck ignoring fact that concrete mixer and pumps do not form integral part of truck ? 2 216itl21.17.odt 3. Mr.N.S.Bhattad, learned Counsel very fairly states that identical issue had come up before this Court in respect of same respondent/assessee in Income Tax Appeal No.83 of 2016. In said case, this Court had refused to entertain appeal on above question as it did not give rise to any substantial question of law. 4. In above view, question of law, as proposed, does not give rise to any substantial question of law. Hence, appeal is dismissed. No order as to costs. JUDGE JUDGE jaiswal Pr. commissioner of Income-tax-3, Nagpur v. Bombay Goods Transport Garage

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