( 1 ) AT the instance of the Revenue the following question is referred : "whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal was correct in holding that the provisions of Income-tax (Fourth Amendment) Rules, 1983 coming into effect from 2-4-1983 were applicable for the assessment year 1983-84?"at the instance of the assessee, the following question is referred : "whether on facts and in the circumstances of the case, depreciation as per Income Tax (Fourth Amendment) Rules, 1983, is to be allowed in all assessments which were pending on 2-4-1983, irrespective of the assessment year involved?"

( 2 ) THE facts in brief are as follows:-The assessee is a public limited Company which manufactures and sells cement. The assessment years are 1982-83 and 1983-84 for which the previous years ended by 31-3-1982 and 31-3-1983 respectively. For the assessment year 1982-83 the assessee-Company filed its income-tax return on 9-9-1982 in which, it claimed a depreciation of Rs. 1,29,495-90 ps. On 15-5-1984 it filed a revised return claiming depreciation in accordance with the income-tax (Fourth Amendment) Rules, 1983 which came into force on 2-4-1983. The di

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