{"id":94441,"date":"2000-08-16T00:00:00","date_gmt":"2000-08-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-aqueous-victuals-p-ltd-on-16-august-2000"},"modified":"2016-02-21T15:42:11","modified_gmt":"2016-02-21T10:12:11","slug":"commissioner-of-income-tax-vs-aqueous-victuals-p-ltd-on-16-august-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-aqueous-victuals-p-ltd-on-16-august-2000","title":{"rendered":"Commissioner Of Income-Tax vs Aqueous Victuals P. Ltd. on 16 August, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Aqueous Victuals P. Ltd. on 16 August, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 266 ITR 573 All<\/div>\n<div class=\"doc_bench\">Bench: M Katju, D Chaudhary<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. Heard learned counsel for the Department and Sri Navin Sinha for the respondent.\n<\/p>\n<p> 2. This is an application under Section 256(2) of the Income-tax Act, 1961, in which the following question is sought to be referred to us for our opinion :\n<\/p>\n<p>   &#8220;Whether the wooden shells and crates\/bottles are plant rather than a part of stock-in-trade of packing materials ?&#8221;\n<\/p>\n<p> 3. The assessee is in the business of bottling of soft drinks and for this purpose it uses wooden shells and crates\/bottles on which it claims depreciation. The stand of the assessee was that the above items are plant within the meaning of section 43(3) of the Income-tax Act. A similar question came up before the Andhra Pradesh High Court in CIT v. Sri Krishna Bottlers P. Ltd. [1989] 175 ITR 154. The Andhra Pradesh High Court decided the question in favour of the assessee. Against that decision a S. L. P. was filed before the Supreme Court and the said S. L. P. was dismissed vide [1994] 209 ITR (St.) 85.\n<\/p>\n<p> 4. Learned counsel for the Department submitted that the decision in an S. L. P. is not a precedent unless reasons are given by the Supreme Court. Be that as it may, we on the merits agree with the decision of the Andhra Pradesh High Court in C\/T v. Sri Krishna Bottlers P. Ltd. [1989] 175 ITR 154.\n<\/p>\n<p> 5. We have carefully perused the aforesaid decision and we are in agreement on the merits with the reasoning and opinion of the Andhra Pradesh High Court. Thus, we are not inclined to call for any question of law as we are satisfied on the merits that the Tribunal&#8217;s decision is correct. The application is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs Aqueous Victuals P. Ltd. on 16 August, 2000 Equivalent citations: 2004 266 ITR 573 All Bench: M Katju, D Chaudhary JUDGMENT 1. Heard learned counsel for the Department and Sri Navin Sinha for the respondent. 2. This is an application under Section 256(2) of the Income-tax Act, 1961, [&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-94441","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Aqueous Victuals P. 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