Commissioner of Income-tax Vs. Sahu Rubbers Pvt. Ltd. - Court Judgment

Excerpt:
- section 3: [s.b. mhase, d.s. bhosale & a.s. oka, jj] offences of atrocities - complaint under held, merely because the caste of the accused is not mentioned in the fir stating whether he belongs to scheduled caste or scheduled tribe, it cannot be a ground for quashing the complaint. after ascertaining the facts during he course of investigation it is always open to the investigating officer to record tht the accused either belongs to or does not belongs to schedule caste or scheduled tribe. after final opinion is formed, it is open to the court to either accept the same or take cognizance. even if the charge sheet is filed at the time of consideration of the charge, it si open to the accused to bring to the notice of the court that the materials do not show that the accused does not.....bharucha, j.1. the question that arises in this reference under section 256(1) of the income-tax act, 1961, made at the instance of the revenue, reads thus :'whether, on the facts and in the circumstances of the case, the assessee company was entitled to set off the unabsorbed depreciation allowance amounting to rs. 51,547 of the years 1950-51 and 1951-52 against its income under other heads and sources of the assessment year 1971-72 ?'2. counsel are agreed that the question must be answered in the affirmative and in favour of the assessee, having regard to the judgment of this court in cit v. estate and finance ltd. : [1978]111itr119(bom) .3. the question is accordingly so answered.4. no order as to costs.