AJIT K. SENGUPTA, J.

( 1 ) IN this reference made at the instance of the Revenue, the following question has been referred by the Tribunal for the opinion of this court under Section 256 (1) of the Income-tax Act, 1961 :"whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing depreciation on the plant and machinery of the Barakar Unit of Barakar Engineering and Foundry Works although the said unit was under lock-out throughout the previous year and the assets of the unit had not been used for a single day during the relevant previous year ?"

( 2 ) THIS reference relates to the income-tax assessments of the assessee-company for the assessment years 1983-84 and 1984-85. The assessee was carrying on coal mining business which was nationalised in 1973. During the relevant previous year, the assessee-company derived income from carrying on a business in fabrication jobs and handling, etc. The Barakar Unit of the assessee-company was under lock-out throughout the previous years relevant to the assessment years 1983-84 and 1984-85. The assessee-company claimed depreciation in respect of assets at its Barakar Unit. The Assessing Officer fo

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