{"id":169190,"date":"1995-07-19T00:00:00","date_gmt":"1995-07-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-janta-cold-storage-and-allied-on-19-july-1995"},"modified":"2016-01-10T10:28:56","modified_gmt":"2016-01-10T04:58:56","slug":"commissioner-of-income-tax-vs-janta-cold-storage-and-allied-on-19-july-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-janta-cold-storage-and-allied-on-19-july-1995","title":{"rendered":"Commissioner Of Income-Tax vs Janta Cold Storage And Allied &#8230; on 19 July, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Janta Cold Storage And Allied &#8230; on 19 July, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 220 ITR 42 All<\/div>\n<div class=\"doc_bench\">Bench: B Lal, S Saksena<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. Shri Bharati Ji Agarwal is present for the Revenue. None is present for the respondent.\n<\/p>\n<p> 2. This is an application under Section 256(2) of the Income-tax Act, 1961.\n<\/p>\n<p> 3. Having heard Shri Bharati Ji Agarwal and perusing the record, we are of the opinion that the following question of law docs arise out of the order passed by the Tribunal :<br \/>\n  &#8221; Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the cold storage building was a &#8216;plant&#8217; and was accordingly eligible for depreciation at the rate of 15 per cent. ?&#8221;\n<\/p>\n<p> 4. The Income-tax Appellate Tribunal is, therefore, directed to draw up a statement of the case and refer the above quoted question of law to this court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs Janta Cold Storage And Allied &#8230; on 19 July, 1995 Equivalent citations: 1996 220 ITR 42 All Bench: B Lal, S Saksena JUDGMENT 1. Shri Bharati Ji Agarwal is present for the Revenue. None is present for the respondent. 2. This is an application under Section 256(2) of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-169190","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Janta Cold Storage And Allied ... on 19 July, 1995 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-janta-cold-storage-and-allied-on-19-july-1995\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Janta Cold Storage And Allied ... on 19 July, 1995 - Free Judgements of Supreme Court &amp; 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