IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.119 of 1997 Date of decision: 31.10.2006 Commissioner of Income Tax, Ludhiana. ---Applicant Vs. Vardhman Spinning and General Mills Ltd., Ludhiana. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. S.K. Garg Narwana, Advocate for the revenue. ----- ORDER: Following questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 24.02.1997 in I.T.A. No.77/Chandi/91 in respect of assessment years 1983-84:- “1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in allowing ESA on generator and weighing scale?” 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in allowing investment allowance on racks by treating the same as part and parcel of plant and machinery?” We find that the question has been gone into by this Court in CIT v. Saraswati Industrial Syndicate Limited, (2001) 257 ITR 779 and The Commissioner of Income Tax, Amritsar v. M/s Deva Singh Sham Singh, Amritsar, ITR No.564 of 1995, decided on 30.10.2006. Accordingly, the questions referred are answered against the revenue and in favour of the assessee. Reference is disposed of accordingly. ( ADARSH KUMAR GOEL ) JUDGE October 31, 2006 ( RAJESH BINDAL ) ashwani JUDGE I.T.R. No.48 of 1993 Pag e