Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Intervention application Income Tax Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Income Tax Rules, 1962 : Appendix-l, Part I, Para III Item 3(ii) B(7} - Machinery and plant used in manufacture of sugar - Claim for special rate of depreciation as corrosive chemicals were being used in the process - Expert opinion filed in support - Income Tax officer declining to consider expert opinion on ground that expert was not produced - Claim rejected - Held, neither the Income Tax Officer nor the High Court entitled to make statement on technical matters for which no basis had been laid on record - High Court should have asked the Tribunal to take further evidence and draw up a supplemental statement of case - Under the relevant entry it is not intended that machinery must come into contact with a pure corrosive chemical - It is enough that what passes through the machinery contains chemicals which are corrosive - Tribunal shall take further evidence and prepare a supplemental statement of case on the basis whereof matter shall be re-heard by High Court. Practice and Procedure - Intervention application - Held, only purpose of granting the application is to entitle intervenor to address arguments in support of one or the other side. |
Judge | Honble Mr. Justice S.P. Bharucha |
Neutral Citation | 1999 INSC 93 |
Petitioner | Mis. Saraswati Industrial Syndicate Ltd. |
Respondent | The Commissioner Of Income Tax, Haryana, Rohtak |
SCR | [1999] 1 S.C.R. 974 |
Judgement Date | 1999-03-10 |
Case Number | 1804 |
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