AJIT K. SENGUPTA, J.

( 1 ) FOR the assessment year 1968-69, the following question of law was referred to 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 right in holding that drains, culverts and roads were not buildings or plant and as such no depreciation was admissible thereon ? "in the assessment for the assessment year 1968-69, the Income-tax Officer, following his assessment order for earlier years, rejected the claim of the assessee-company for the grant of depreciation allowance in respect of assets consisting of roads, drains, culverts, swimming pools, parks, fencing, etc. The Appellate Assistant Commissioner, following his order in respect of earlier years, directed the Income-tax Officer to go into the details and allow depreciation wherever it may be due on the lines and hi the light of the principles enunciated by him in his order for the earlier years. The matter then came up before the Appellate Tribunal. It was common ground of both the sides that the point in issue had been decided by the Appellate Tribunal in its order for the assessment years 1965-66 and 1966-67, in the

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