Supreme Court · 1999 INSC 93 · Decided 10 March 1999
M/S. Saraswati Industrial Syndicate LTD. v. The Commissioner of Income Tax, Haryana, Rohtak
- Court
- Supreme Court of India
- Citation
- 1999 INSC 93 · [1999] 1 S.C.R. 974
- Case number
- CIVIL APPEAL No. 1804/1981
- Decided
- 10 March 1999
- Bench
- S.P. BHARUCHA, S.S.M. QUADRI, R.C. LAHOTI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Income Tax Rules, 1962 : Appe11dix-l, Part I, Para Ill Item 3(ii) B(7}-Machinery and plant used in manufacture of sugar-Claim for special rate of depreciation as c01rosive chemicals were being used in the process-Expert opinion filed in support-In­ come Tax officer declining to consider expe1t that expert was not produced-Claim rejected-Held, neither the Income Tax Officer nor D the High Court entitled to make stateme11t on technical matters for which no basis had been laid on record-High Court should have asked the Tribunal to take further evidence and draw up a supplemental statement
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)