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D.S.MEENAKSHI SUNDARAM, A.KRISHNAMURTHY, T.R.THIRUVENGADAM
RAJAPALAYAM MILLS LTD. – Appellant
Versus
INCOME-TAX OFFICER – Respondent
Per Shri T.R. Thiruvengadam, Accountant Member - These appeals have been posted before this Bench for considering the following question:
"Whether depreciation as per Income-tax (Fourth Amendment) Rules, 1983 is to be allowed in all cases which were pending on 2-4-1983 irrespective of the assessment year involved or is to be allowed only in 1984-85 and subsequent assessment years [in view of the divergent views of the Tribunal Benches in the case of Rayalaseema Passenger & Goods Transports (P.) Ltd. v. IAC [1984]
2. Originally the reference to the Special Bench was made in the case of Rajapalayam Mills Ltd., Rajapalayam in IT Appeal No. 547 (Mad.) of 1985 in which Shri S. Swaminathan, the learned counsel for Sri Rani Lakshmi Gng., Spg. & Wvg. Mills (P.) Ltd., Madurai entered appearance as an intervener. In the course of the hearing the appeal in IT Appeal No. 566 (Mad.) of 1985 in the case of Sri Rani Lakshmi Gng., Spg. & Wvg. Mills (P.) Ltd. was also taken up for hearing. In both appeals the only question is the same, that is the question set out in the first paragraph.
3. The question involves only the quantum o
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