Cit Vs. Abressive India

counsels: s. bhandawat, for the revenue rajendra mehta, for the assessee in the rajasthan high court, jodhpur bench n.n. mathur & h.r. panwar, jj. - labour & servicesappointment: [shiv kumar sharma, ashok parihar & k.s. rathore, jj] merit list rajasthan secondary education act (42 of 1957), section 28 & rajasthan board of secondary education rules, rule 20 - held, improved marks obtained by candidate after re-appearing in examination can be considered for drawing the merit list of candidate for appointment to post of teacher. circular issued by the director of primary & secondary education ousting such candidate from consideration in merit list is illegal and without jurisdiction.orderthe income tax appellate tribunal, jaipur by order dated 12-6-1998 has referred following question under section 256(1) of the income tax act, 1961 for opinion of this court :'1. whether, on the facts and in the circumstances of the case the income tax appellate tribunal (hereinafter referred to as the itat) was legally justified in holding that deductions under sections 80hh and 80i are admissible without deducting investment allowance2. whether, on the facts and in the circumstances of the case the itat was justified in law in holding that depreciation on generator is admissible at the rate of 30% as against 15% claimed and allowed during the course of assessment proceedings?'2. it is not in dispute that first question has been answered by the decision of this court in cit v. surendra textiles . the second question has been answered by the decision of this court in cit v. agarwal transformers (p) ltd. .3. in view of this, the aforesaid first question stands answered in favour of the revenue and against the assessee and the second question stands answered in favour of the assessee and against the revenue.