ITR/93/1997 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 93 of 1997 For Approval and Signature: HONOURABLE MR.JUSTICE R.S.GARG HONOURABLE MR.JUSTICE D.H.WAGHELA ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================================= COMMISSIONER OF INCOME-TAX - Applicant(s) Versus APEX ELECTRICALS PVT.LTD. - Respondent(s) ========================================================= Appearance : MR MANISH R BHATT for Applicant None for Opponent ========================================================= CORAM : HONOURABLE MR.JUSTICE R.S.GARG and HONOURABLE MR.JUSTICE D.H.WAGHELA Date : 25/09/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE R.S.GARG) ITR/93/1997 2/3 JUDGMENT 1. The Income-tax Appellate Tribunal, Ahmedabad Bench “C”, at the instance of the Revenue has referred the following question under Section 256[1] of the Income-tax Act, 1961 for the opinion of this Court, which relates to the Assessment Years 1987-88 arising out of the Income-tax Appeal No. 4662/Ahd/1990. “Whether, the Appellate Tribunal is right in law and on facts in directing the Assessing Officer to allow the claim of lease rent of Rs.75,000/- in the current year, which according to the A.O. Was a capital expenditure?” 2. For the reasons stated in Income Tax Reference No. 239/95 decided today, the question referred to this Court is answered against the interest of the Revenue and in favour of the assessee. The Reference stands disposed of. No costs. [R.S.GARG, J.] [D.H.WAGHELA, J.] ITR/93/1997 3/3 JUDGMENT pirzada/-