ITR No.213 of 1999 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITR No.213of 1999 Date of decision: 30.9.2010 Commissioner of Income tax, Patiala -----Petitioner Vs. Chandigarh Bottling Co., Chandigarh ----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Urvashi Dhugga, Advocate for the revenue. --- Adarsh Kumar Goel,J. Following questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh, arising out of its order dated 9.1.1992 in ITA No.230 of 1987 for the assessment year 1978-79:- “1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the findings of CIT(A) that the new empty bottles of the assessee were a plant and therefore depreciation @ 100% is allowable on the new empty bottles purchased during the year since the value of each bottle is less than Rs.750/-? 2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law and on facts in allowing 15% depreciation on old empty bottles/shells? 1 ITR No.213 of 1999 It is not disputed that in the case of the assessee itself, this Court has dealt with the issue involved in Question Nos. 1 and 2 in ITA No.6 of 2001 (The commissioner of Income Tax, Chandigarh v. M/s Chandigarh Bottling Co. Chandigarh) decided on 20.11.2007 and held that bottles used by soft drinks manufacturer constitute plant and 100% depreciation is allowed thereon if value of each bottle is less than Rs.750/-. Accordingly, the said questions are answered against the revenue and in favour of the assessee. The reference is disposed of. (Adarsh Kumar Goel) Judge September 30, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2