COMMISSIONER OF INCOME TAX Vs. PARDEEP JAIN

JUDGEMENT

(1.) THE Revenue has filed this petition under S. 256(2) of the IT Act, 1961. It claims that the following two questions of law arise for the opinion of this Court:

(2.) THE learned counsel for the parties have been heard.

(3.) WITH regard to the second question, it has been claimed by the Revenue that the machine was purchased, installed and allegedly used on 31st March, 1988. On this basis, a depreciation of Rs. 51,328 has been wrongly allowed.