Delhi High Court
Commissioner Of Income Tax vs Radhika Sanghi on 4 February, 2004
Equivalent citations: (2004) 187 CTR Del 559
Bench: B Patel, B D Ahmed
ORDER
1. These two appeals are filed against the order of the Tribunal against the same assessed. IT Appeal No. 57 of 2003 filed for a subsequent year has already been admitted.
2. In view of the fact that IT Appeal No. 57 of 2003 has been admitted, we admit the appeal and frame the question for adjudication as under:
“Whether the Tribunal was correct in law in holding that a diagnostic centre is an industrial undertaking and, therefore, entitled to investment allowance (sic-and deduction) under Section 80-I of the IT Act, 1961?”
3. Appellant to file paper book within a period of three months as per rules.
4. To be listed along with IT Appeal 57 of 2003 and IT Appeal 361 of 2003.