M.P. Chandrakantaraj Urs, J.—The above I.T.R.C.s are consolidated together and disposed of by the following common order as the question referred to us for answer by the Tribunal either at the instance of the assessing authority or at the instance of Revenue are the same. Before setting out the questions referred to us, we briefly state that the assessee in I.T.R.C. Nos. 138 and 139 of 1985 is M/s. Shanker Construction Co., Bangalore. A registered firm carrying on business in manufacture and sale of tiles and construction work on a somewhat large scale specialising in constriction of dams and channels. Similarly, the assessee in I.T. R.C. Nos. 217 and 218 of 1985 is M/s. Shanakaranarayana Construction Co., Bangalore. The assessee in the case of I.T.R.C. Nos. 27 of 1986 is Naveen Mechanised Construction Co., (P.) Ltd., Hubli.

2. In the first four cases, the assessee for thi relevant assessment years, viz., 1978-79 and 1979-80, claimed allowance at the rate of 25% of the value invested by them in plant and machinery employed in the execution of their construction work at the sitter of the construction which came to be disallowed by the assessing authority. On appeal to the C