COMMISSIONER OF INCOME-TAX Vs. S.K. OHRI

JUDGEMENT

(1.) IN the present reference addressed to this Court by the Income -tax Appellate Tribunal (Amritsar Bench), an answer has been sought to the following question of law: Whether, on the facts and in the circumstances of the case, the Income -tax Appellate Tribunal was right in law in holding that the assessee, who is a doctor in medical profession was entitled to investment allowance under Section 32A of the Income -tax Act, 1961, on scanning machine?

(2.) LEARNED Counsel for the Revenue has invited this Court's attention to the decisions rendered by different High Courts dealing with the question referred for adjudication.

(3.) REFERENCE was also made to the decision rendered by the Patna High Court in CIT v. Dr. L.C. Mitra : [1998]234ITR805(Patna) , wherein, deduction as investment allowance under Section 32A of the Act was claimed on account of purchase of parts of an X -ray machine. Herein also, the Patna High Court concluded the permissibility of the aforesaid claim at the hands of the assessee who was a practising doctor.