Appeal from the judgment and order dated February 16, 1954, of the former Hyderabad High Court in Reference No.
Sanat P. Mehta and J. B. Dadachanji, for the respondent.
K. Daphtary, Solicitor General of India, K. N. Rajagopala Sastri and D. Gupta, for the appellant.
to the tune of Rs.8,12,244.
Then there was an appeal to the Income tax Appellate Tribunal which was heard by the Bombay Bench of the said Tribunal.
347/B 5/2 of 1953 54.
By his order dated November 30, 1951, the Income tax Officer disallowed this claim.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
5 of 1959.
The Judgment of the Court was delivered by K. DAS J. This is an appeal on a certificate of fitness granted by the High Court of Judicature at Hyderabad under s.66 A 2 of the Indian Income tax Act, 1922.
Against the order of the Income tax Officer, the respondent went in appeal to the Appellate Assistant Commissioner, Hyderabad Division.
That Officer by an order dated May 23, 1952, upheld the view of the Income tax Officer and dismissed the appeal.
November 8.
Accordingly, he took the figures of the written down value from the income tax proceedings of 1359 F and allowed depreciation at the prescribed rate on those figures.
The Commissioner of Income tax, Hyderabad, is the appellant before us.
The appellant then obtained the necessary certificate of fitness and preferred the present appeal.
