KARUNAMBIKAI MILLS LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AT the instance of the assessee, the Tribunal has referred the following" questions of law for our consideration in respect of the assessment year 1980-81 :

(2.) WHETHER, on the facts and circumstances of the case the Tribunal was right in confirming disallowance of extra-shift depreciation ignoring the Board's circular which is binding in law on the assessing authority ?"