GANESHILAL BHATTAWALA Vs. STATE OF U P

JUDGEMENT

(1.) -

(2.) THIS is a reference by the Commissioner of Income Tax, Central and United Provinces, under Section 66(2) of the Income-tax, Act. The assessee was Pandit Ganeshi Lal, now represented by his widow, and he owned and worked a brick-kiln. The accounting year is the year ending 30th September, 1932, and the Income-tax Officer assessed him to Income-tax at Rs. 5,206. The Income-tax Officer disallowed five items, for which the assessee claimed allowance.

(3.) AS regards the second question, the matter has been concluded by a decision of a Full Bench of this Court in Commissioner of Income-tax v. Tika Ram Sons, Ltd. According to that authority the item of Rs. 2,197 is expenditure of a capital nature.