Supreme Court of India
Hukumchand Mills Ltd. v. Commissioner of Income-tax, Central Bombay & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the question has been correctly answered by the High P Court.
Judgment, page 6
From the headnote
Income-tax Act (11 of 1922), s. 33(4)-Appel/ate Tribunal-Juris· diction .to entertain new points in appeal and order remand. The subject-matter of the assessee's appeal before the Income-tax Appellate Tribunal was the question as to what should be the proper written down value of its buildings, machinery etc., for calculating the depreciation allowance unMr s. 10(2) (vi) of the Income-tax Act, 1922. The Department sought to support the orders of the Income-tax Officer and the Appellate Assistant Commissioner on the new ground that para· graph 2 of the Taxation Laws (Part States) (Removal of
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