Y. R. MEENA, BIJITENDRA MOHAN MITRA

( 1 ) BY this application under Section 256 (1) of the Income-tax Act, 1961, the following question has been referred for our opinion :"whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that investment allowance under Section 32a of the Income-tax Act, 1961, was admissible on the machinery used by the assessee for boring operations for extracting water from underground ?"

( 2 ) AT the outset, it is brought to our notice that an identical question was referred to this court and upon consideration of the same by this court the matter was sent back to the Tribunal. As the full facts relevant to question are not available to decide or to answer the question referred, the matter can be sent back to the Tribunal on the same lines as has been sent in the earlier years on identical facts. While sending the matter back, this court has in the case of CIT v. Western Bengal Coal Fields Ltd. [1994] 208 ITR 981 observed as under (page 985) :"in this case, it is not known for what purpose the assessee was commissioned to operate and extract water. Our knowledge is limited to extraction of water and goes no further

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