Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1989)31ITD1a(Pat.)
1 to 15. [These paras are not reproduced here as they involve minor issues.] 16. The next contention is in respect of direction of the CIT(A) to compute investment allowance at Rs. 11,59,076 on newly installed plant & machinery used for manufacturing and bottling of soft drinks and allow the same in subsequent year when the requisite reserve is created. In compendium, the learned CIT(A) recorded the enunciation of assessing officer for refusal of grant of investment allowance and they are : (i) The claim was not made in original return submitted on 31-12-1981 but it was made in the return filed on 2-7-1988 which was invalid as the time for filing the original return had not been extended ; a revised return Under Section 139(5) could not have been validly filed as the original return itself had not been submitted Under Section 139(1) or Under Section 139(2). (ii) Section 32A(2)(iii) specifically excludes plant and machinery used for manufacture of an article specified in the list i...
Tag this Judgment!Court : Patna
Reported in : AIR1989Pat241; 1989(37)BLJR331
1. This is one more instance where in spite of directions given by the Supreme Court in 1987, the State Government, for reason which it termed as "larger interest", have issued prospectus for Post-Graduate Medical Admission Test, 1989, informing that for the purpose of admission, inter alia, the candidate must complete twelve months of house job latest by_31st_May,_1989. This is in regard to admission to post-graduate courses which in terms of the orders of the Supreme Court must commence on 2nd May, 1989. It was also stated that the candidates who are not expected to complete twelve months of house job by 31st May, 1989 are not eligible to appear at the test.2. The petitioners have filed this writ petition in which they have prayed for issuance of an appropriate writ/order commanding the State of Bihar to start Post-Graduate courses in medical science from 2nd May, 1989 and not to extend the eligibility date for completion of twelve months house job/housemanship up to 31st May, 1989 i...
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