S.C.Sen, J. - (1.) Two questions of law have been referred to by the Tribunal under Section 256(1) of the Income-tax Act, 1961 (" the Act "): " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to relief under Section 84 of the Income-tax Act, 1961, in respect of the assessment years 1963-64, 1965-66, 1966-67 and 1967-68?
(2.) Whether the Tribunal was right in holding that the sum of Rs. 3,58,000 could be regarded as revenue expenditure to be deducted in computing the income, profits and gains of the assessee during the accounting year relevant to the assessment year 1966-67 ? " 2. So far as the first question is concerned, the facts are not in dispute. The assessee claimed relief under Section 84 in respect of glass bulb blowing unit, gaseous lamp unit and miniature prefocus lamp. The Income-tax Officer rejected the claim of the assessee for the first year under reference by a short order stating that the glass bulb blowing unit, gaseous lamp unit and miniature prefocus lamp unit were in fact extensions of the existing industrial undertakings involving the installation of a few machineries and could not be called " newly established industrial under-takings " within the meaning of Section 84 in respect of glass bulb blowing unit, gaseous lamp unit and miniature prefocus lamp unit.
(3.) We are concerned in this reference with the assessment years 1963-64, 1965-66, 1966-67 and 1967-68 for which the relevant previous years ended on June 30, 1962, June 30, 1964, June 30, 1965, and June 30, 1966, respectively. It is of interest to note that in the assessment for the assessment year 1963-64, the Income-tax Officer after local inspection allowed the claim of the asseseee under Section 84, The Income-tax Officer who passed the assessment orders for the subsequent years differed from the view taken by his predecessor-in-office.;