Mysore Construction Co. Vs. Commissioner of Income-tax - Court Judgment

Excerpt:

- karnataka panchayat raj act (14 of 1993) sections 58, 145, 184, 234, 235, 236 & 312: [p.d.dinakaran, c.j. & v.g.sabhahit,j] public interest litigation issuance of direction to state government and authorities under the act, to initiate action for development of waterways and providing ferry services - though act has been amended to enable authorities to take up such works, no action has been taken so far during last six years directions given to authorities concerned to invoke powers conferred on them and to set law in motion in this regard within prescribed time. k. shivashankar bhat, j.1. the following question of law is referred under section 256(1) of the income-tax act : whether, on the facts and in the circumstances of the case, the tribunal is justified in law in upholding the disallowance of the claim for investment allowance of rs. 83,849 made by the income-tax officer under section 32a of the act ?' 2. the question has already been answered by this court in i. t. r. c. nos. 217 and 218 of 1985 (shankaranarayana construction co. v. cit : [1991]189itr463(kar) ), disposed of on november 8, 1990. following the aforesaid decision, the question is answered in the negative and against the revenue.