S.K. Keshote, J. - (1.) : The learned counsel for the parties submit that the similar question which has been raised in this appeal has already been decided by this Court in the appeal/cross-objections of this very assessee and the reference has been made to the following cases : 1. D.B. Cross-Objection No. 11/2003 in D.B. IT Appeal No. 122/2002, decided on 8th April, 2003. 2. D.B. Cross-Objection No. 20/2003 in D.B. IT Appeal No. 171/2002, decided on 8th April, 2003.
(2.) WE have gone through the orders of this Court passed in those cases. The Court has taken the view that 'Fork Lift' is not a plant and machinery for the purpose of s. 80-I(2) of the IT Act, 1961. The Court held that the Tribunal has committed an error in treating it plant and machinery for the purpose of s. 80-I(2) of the IT Act, 1961. WE are in agreement with the view taken by this Court in the cases aforesaid. As the fork lift is not a plant and machinery under s. 80-I(2) of the IT Act, 1961, the Tribunal has committed an error in treating it as such under that provision. The appeal and cross-objections accordingly stand disposed of.;