Commissioner Of Income-Tax v. M/S Shivalik Hatcheries (P) Ltd

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Income-tax Appeal No. 2 of 2001 Date of decision: 4.8.2008 Commissioner of Income-tax Petitioner. Versus M/s Shivalik Hatcheries (P) Ltd. Respondent. Coram The Hon’ble Mr.Justice Deepak Gupta, J. The Hon’ble Mr. Justice V.K.Ahuja, J. Whether approved for reporting? No. For the petitioner: Mr. Vinay Kuthiala, Advocate. For the respondent: Mr. Lovnesh Kanwar, Advocate. Per Deepak Gupta, J. This appeal has been admitted on the following questions of law:- 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding the poultry sheds and water lines for sheds as ‘plant’ for the purposes of depreciation allowance and investment allowance under the Income-tax Act? of the case, the Tribunal was right in law in holding the poultry sheds and water lines for sheds as ‘plant’ for the purposes of depreciation allowance and investment allowance under the Income-tax Act? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing extra shift allowance on poultry sheds, fencing, water tanks and well? circumstances of the case, the Tribunal was right in law in allowing extra shift allowance on poultry sheds, fencing, water tanks and well? Identical questions of law arising between the same parties but in respect of different assessment years have been decided in favour of the assessee and against the revenue vide our detailed judgement dated 24[th] June, 2008 delivered in ITR No. 6 of 1996. Parties agree that the aforesaid judgement is squarely applicable to this case also. Consequently, without giving any detailed reasons, but following the judgement delivered in ITR No. 6 of 1996 decided on 24[th] June, 2008, both the questions are decided against the revenue and in favour of the assessee. The appeal is dismissed. ( Deepak Gupta ), J. 4[th] August, 2008 ™ ( V.K.Ahuja ), J.