The assessee was accordingly assessed as a resident in the years 1950 51, 1951 52 and 1952 53, One of the questions which arose for determination in the assessments for these years was the proper written down value of the buildings, machinery etc.
411 to 413 of 1965 are brought on behalf of the assessee and Civil Appeals Nos.
Appeals from the judgment and order dated June 22, 1962, of the Bombay High Court in 1.
414 and 415 of 1965 .
411 to 415 of 1965.
Hukumchand Mills Ltd. hereinafter referred to as the assessee is a public companypany incorporated in the previous Indore State.
Sen, Gopal Singh and R. N. Sachthey,for the respondent in C.As.
411 413 of 1965 and the Appellant in C. As.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The Judgment of the Court was delivered by Ramaswami, J. These five appeals companysolidated by an order of the Bombay High Court arise out of a Reference made by the Income tax Appellate Tribunal, Bombay Bench A on January 2, 1959 and decided by the Bombay High Court on September 22, 1962.
414 and 415 of 1965 .
The assessee therefore became liable to be assessed as a resident from the assessment year 1950 51.
After the Constitution came into force, Indore became a Part B State and the Act was brought into force in such States with effect from April 1, 1950.
414 and 415 of 1965 are brought on behalf of the Commissioner of Income Tax, Central Bombay.
number having been determined, the companytention raised by the Department on the basis of paragraph 2 of the Taxation Laws Part B States Removal of Difficulties Order, 1950, companyld number be entertained at that stage, and that companytention has been accepted by the Tribunal.
T. R. N. 34 of 1960.
Civil Appeals Nos.
S. Bobde, and O. C. Mathur, for the appellant In C. As.
The assessee relied upon s. 10 5 b and companytended that the original companyt of the machinery, buildings etc.
411 413 of 1965 and the respondent In C.As.
