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M/s Radha Krishan Vijay Kumar v. cit - INCOME TAX REFERENCE No. 21 of 1987 [2004] RD-AH 777 (14 September 2004)


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Court No.37

I.T.R. No. 21 of 1987

M/s. Radha Krishan Vijay Kumar


Commissioner of Income Tax, Lucknow.

Hon'ble R.K.Agrawal, J.

Hon'ble K.N.Ojha, J.

The Income Tax Appellate Tribunal, Delhi has referred the following two question of law under Section 256(1) of the Income Tax Act, 1961, hereinafter referred to as the Act, for opinion to this Court.

"Whether on the facts and circumstances of the case, the Tribunal is right in rejecting the assessee's claim for investment allowance under Sec. 32A(2)(b) of the Income-tax Act, 1961 on the ground that the business of cold storage run by the assessee cannot be regarded as a business in the manufacture or production of any article or thing?"

Briefly stated the facts giving rise to the present Reference are as follows :-

The present reference relates to Assessment Year 1981-82. The assessee runs a cold storage plant. It claimed investment allowance on the cold storage plant which was rejected by the Income-tax Officer as also by the Commissioner in appeal.

Sri A.N.Mahajan, learned standing counsel has put in appearance on behalf of the respondent.

However, relying on a decision of the Delhi High Court in Delhi Cold Storage (P) Ltd. vs. C.I.T. [(1985) 156 ITR 97] wherein it has been held that a cold storage in which potato and other goods are kept at a given temperature and no processing is involved, it is not an industrial company entitling for investment allowance under Section 33-A of the Act. The aforesaid decision of the Delhi High Court in Delhi Cold Storage (P) Ltd. (supra) has been affirmed by the Hon'ble Supreme Court in Delhi Cold Storage P.Ltd. vs. Commissioner of Income-tax [(1991) 191 ITR 656].

In this view of the matter, we answer the question referred to us in the affirmative i.e. in favour of the Revenue and against the assessee.  However, there shall be no order as to costs.




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