K. Shivashankar Bhat, J.—The two questions referred under the provisions of the Income Tax Act, 1961, read thus :

"1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in restoring the matter to the Commissioner (Appeals) to consider allowance of investment allowance on machinery used in contract business ?

2. Whether the assessee is entitled to investment allowance in respect of the machinery used in the construction or only on that part of the machinery which is used for fabricating articles used in construction ?"

2. The assessee is a contractor who is engaged in the work connected with the Krishna Project. The assessee claimed various deductions including investment allowance under section 32A of the Act. One of the items claimed by the assessee pertained to a sum of Rs. 2,270 in respect of general machinery which were used in the work taken by the assessee. This was granted. The first question referred above pertained to this allowance. Mr. G. Chanderkumar, learned counsel for the Revenue, initially contended that as the first question pertains to a different aspect of the case, ultimately, he had to agree that the above first question