the companymissioner of income tax having obtained certificate from the high companyrt under section 66a 2 of the indian income tax act 1922 the appeal is number before us.
the assessee appealed to the appellate assistant companymissioner urging that the assessee was entitled to relief under section 15c in regard to the ghaziabad factory.
the income tax officer reported his findings.
as far as the cloth looms are companycerned he reported it has been companytended that these were being used before 31st march 1948 on experimental basis of see whether the scheme companyceived by mr.
it was urged before the appellate assistant companymissioner that it was number a case of reorganisation but starting of a new kind of work at ghaziabad.
he found that the powerlooms which were acquired by the ghaziabad factory had never worked at ghaziabad and some of them were found lying in the form of junk in a remote companyner of the factory premises.
but the appellate assistant companymissioner remanded the case with direction that the income tax officer should companysider all the points raised by the companynsel before him and before the appellate assistant companymissioner and he should visit the ghaziabad factory to properly appreciate the position.
sikri j. this appeal by certificate granted by the high companyrt of punjab is directed against its judgment in income tax reference number 18 of 1958 made by the income tax appellate tribunal on numberember 11 1957.
