SUNDARAM SPINNING MILLS vs COMMISSIONER OF INCOME TAX.

S. C. AGRAWAL, J. :

This appeal by the assessee is directed against the judgment of the High Court of Madras dt. 25th April, 1984 whereby the following question was answered in the negative, i.e., against the assessee and in favour of the Revenue :

"Whether, on the facts and in the circumstances of the case, the assessee is entitled to extra shift allowance in respect of the machineries added during the previous year relevant to the asst. yr. 1970-71 on the basis of double and triple shifts worked by the entire concern."

The High Court has placed reliance on its earlier judgment dt. 24th April, 1984 in TC No. 1053-54 of 1979, CIT vs. South India Viscose Ltd. which was based on the judgment in South India Viscose Ltd. vs. CIT (1981) 135 ITR 206 Civil Appeal Nos. 3179-81/82 [since reported as SOUTH INDIA VISCOSE LTD. Vs. COMMISSIONER OF INCOME TAX., filed against the said judgment of the High Court reported in (1981) 135 ITR 206 (supra) have been allowed by our judgment pronounced today and a similar question has been answered in the affirmative. For the reasons given in the said judgment of this Court the question referred must be answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The appeal is accordingly allowed, the impugned judgment of the High Court is set aside and the question referred is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No order as to costs.