145 of 1963.
SIKRI, J. This is an appeal by the Commissioner of Income Tax, Madras, against the judgment of the High Court, dated November 16, 1959, on a certificate granted by the High Court under s. 66A 2 of the Indian Income Tax Act, 1922.
The respondent, Mir Mohd.
Appeal from the judgment and order dated November 16.
1959, of the Madras High Court in Case Reference No.
K. Kapur and R. N. Sachthey, for the appellant.
Swaminathan and R. Gopalakrishnan, for the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
April 24, 1964.
He had a fleet of buses, and during the year of account ending with March 31, 1950 relevant to assessment year 1950 51 he replaced the petrol engines in two of his buses MDJ 583 and MDJ 723 by new Diesel engines, incurring an expenditure of Rs.
Ali, hereinafter referred to as the assessee, is a bus owner and transport operator at Vel lore, North Arcot District.
The Commissioner of Income Tax, on obtaining a certificate under s. 66A 2 of the Income Tax Act, has filed this appeal.
82 of 1956.
Before the Income Tax Officer, apart from claiming numbermal depreciation under the first Paragraph of cl.
The judgment Of SUBBA RAo and SIKRI In, JJ.
T. Desai, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the intervenor.
was delivered by SIKRI J. SHAH J. delivered a dissenting Opinion.
18,544/in this companynection.
