1997 INSC 0661
                                  Sundaram Spinning Mills, Komarapalayam

                                                           Vs

                                     Commissioner of Income Tax, Madras

                                          Civil Appeal No. 376 of 1985

                                        (S. C. Agarwal, D.P. Wadhwa JJ)

                                                      09.07.1997

                                                     JUDGMENT

S. C. AGRAWAL, J. ­

1. This appeal by the assessee is directed against the judgment of the High Court of Madras dated
25-4-1984 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 a assessee is entitled
                  to extra shift allowance in respect of the machineries added during the previous year
                  relevant to the Assessment Year 1970-71 on the basis of double and triple shifts
                  worked by the entire concern ?"

2. The High Court has placed reliance on its earlier judgment in CIT v. South India Viscose Ltd.
(TCs Nos. 1053-54 of 1979, dated 24-4- 1984) which was based on the judgment in South india
Viscose Ltd. v. CJ Civil Appeals Nos. 3179-81 of 1982t filed against the said judgment of the High
Court reported in South India Wscose Ltd. ((1982) 135 ITR 206 (MAD)) 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 C question referred is
answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No order as to
costs.