IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 188 OF 1990. TAX REFERENCE NO. 188 OF 1990. TAX REFERENCE NO. 188 OF 1990. The Cmmissioner of Income-tax, Bombay City-II, Bombay. ... Applicant. V/s. Dr.Bharat R. Patel .. Respondent. Shri Ashok Kotangale for the applicant. Shri D.A. Dubey i/b S. Bhattacharya for the respondents. CORAM CORAM CORAM : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. DATED DATED DATED : 18th July 2005. : 18th July 2005. : 18th July 2005. P.C. P.C. P.C. : : : ---- ---- ---- . By this reference under section 256 of the Income-tax Act, 1961, the Income Tax Appellate Tribunal has referred the following questions of law for the opinion of this Court: 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in allowing the assessee’s claim of investment allowance in respect of the X-ray machine installed by the assessee, who is an Orthopaedic Surgeon? . For the reasons recorded by us in our judgment dated 1st July 2005 passed in Income Tax Reference No.397 of 1988 (C.I.T. vs. M/s Pithwa C.I.T. vs. M/s Pithwa C.I.T. vs. M/s Pithwa Engg.Works Engg.Works Engg.Works), wherein we have relied upon decision of this Court in the case of C.I.T. vs. Camco Colour C.I.T. vs. Camco Colour C.I.T. vs. Camco Colour Co. Co. Co. (2002) 254 ITR 565, we do not think it necessary to answer the reference made to this Court for the Assessment Year 1982-83, having negligible tax effect. Even otherwise, the aforesaid issue is covered by the judgments of this Court in the case of Insight Diagnostic and Oncological Research Insight Diagnostic and Oncological Research Insight Diagnostic and Oncological Research Institute Institute Institute P.Ltd vs. Deputy Commissioner of P.Ltd vs. Deputy Commissioner of P.Ltd vs. Deputy Commissioner of Income-tax Income-tax Income-tax (2003) 262 ITR 41 (2003) 262 ITR 41 (2003) 262 ITR 41 and in the case of Commissioner Commissioner Commissioner of Income-tax vs. Prudential of Income-tax vs. Prudential of Income-tax vs. Prudential Management Management Management and Services P.Ltd. (2001) 250 ITR 136. and Services P.Ltd. (2001) 250 ITR 136. and Services P.Ltd. (2001) 250 ITR 136. Accordingly, reference stands returned unanswered with no order as to costs. (A.S.AGUIAR, (A.S.AGUIAR, (A.S.AGUIAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)