, J.

1. These two references involve a common question formulated for the opinion of this court and they relate to two assessment years 1981-82 and 1982-83 are in respect of the same assessee.

2. The Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question for the opinion of this court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to investment allowance in this case ?"

3. The facts of the case as stated in the statement of case are that the assessee is a doctor. He made additions in the existing X-ray units and E.C.G. plants during the assessment years under consideration and claimed investment allowance of Rs. 9,643 and Rs. 1,860 respectively. The assessing authority held that the assessee was not entitled to claim any investment allowance on these articles because they were not producing articles and things as envisaged in Sec. 32A of the Income-tax Act. On appeal, the Appellate Assistant Commissioner held that the assessee was engaged in producing X-ray films and, therefore, he fulfilled the requirement of the section. He, therefore, allowed the appeals