COMMISSIONER OF INCOME TAX Vs. CAWNPORE TEXTILES LTD

JUDGEMENT

(1.) AT the instances of the Revenue, the Appellate Tribunal has referred the following question, for the opinion of this Court :

(2.) THE Tribunal relying on the order of the Allahabad Bench 'B' of the Appellate Tribunal in the case of J.K. Cotton Spinning and Weaving Mills Co. Ltd. (I.T.A. No. 1539/Alld/1972-73) dt. 12th June, 1975, held that it was the number of days the concern worked as a whole which is to be taken into consideration for extra shift allowance and not the number of days each machinery has worked. To reinforce its view the Tribunal also adverted to Appendix "I" to r. 5 and a Circular of the CBDT issued in this behalf and then concluded that the assessee's claim is allowable for the extra shift allowance with regard to the number of days the concern has worked as a whole.

(3.) FOLLOWING the aforesaid decisions of this Court and the Full Bench decision, we answer the aforementioned question in the negative, that is, in favour of the Revenue and against the assessee. No order as to costs.