Ita/296/2014 Of M/S Vishal Coater Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA2962()1Date of decision:20.07.2015 M/s Vishal Coater Ltd. ..Appellant Versus. Commissioner of Income Tax, Patiala ...Respondent CORAMHONBLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICEHON5BLE MR. JUSTICE G.S. SAANDHAWALI Present: Mr. Rajiv Sharma, Advocate, © for the appellant. Ms. Savita Saxena, Advocate, |for the respondent. ee S.J. VAZIFDAR, A.C.J. (QRAL) This is an appeal against the order of the Tribunal |dated 28.06.2013 allowing the revenue’s appeal against the order of the | CIT (Appeals) in part. oOThe question is whether the appellant was entitled to claimexpenses on the current account in respect of certain repairs. The AssessingOfficer held that the expenditure was incurred on capital account. TheCIT (Appeals) over-ruled the Assessing Officer holding the same to be onrevenue account. The Tribunal held that though various items were in thenature of repairs and maintenance, the assessee had also purchased certainitems which were capital in nature such as magnetic flow meter, dosingpump model, printex and a pump. — 3The CIT (Appeals) affirmed that certain other items mentioned in the order did not have independent existence and could not performindependently. It was further held that 34 items were worn out due to wear it is difficult to say that the view taken by the Tribunal in this case was notpossible at all. The necessary evidence to determine the question does notappear to have been brought on record. Inferences, therefore, had to bedrawn by the authorities. This would be a pure question of fact. Further, as noted by the Assessing Officer, the assessee haddeducted similar expenses in the capital account in the past. The matter,therefore, essentially raises questions of fact. 4AIt is, however, clarified that this would not prejudice the appellantin assessment proceedings for any other year if it is otherwise able to adducerelevant evidence to establish its claim. © 5.The appeal is accordingly disposed of. © 20.07.2015Amodh (S.J. VAZIFDAR)ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) |JUDGE