COMMISSIONER OF INCOME TAX Vs. NATHUBHAI H PATEL

JUDGEMENT

(1.) The Income Tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following questions under Section 256(2) of the Income Tax Act,1961 (the Act) at the instance of the Commissioner of Income Tax, Ahmedabad: For Assessment Year 1982-83: Whether, the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.1,33,000/- made by the I.T.O. on account of cost of construction of the building

(2.) Whether, the Appellate Tribunal is right in law and on facts in holding that running the Heart Hospital and the Intensive Coronary Care Unit is an independent business activity quite different from professional services rendered as a Physician and in further holding that the Intensive Coronary Care Unit is a small scale undertaking within the meaning of section 32A of the I.T. Act and directing the I.T.O. to allow investment allowance on Heart Monitoring Machine and tread Mill Machine in the hospital

(3.) Whether, the Appellate Tribunal is right in law and on facts in directing the ITO to allow additional depreciation without verifying the utilization and location of assets of air conditioners and fans