Ajit K. Sengupta, J.

1. IN this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1978-79, the following question of law has been referred to this court:

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that extra shift depreciation allowance for triple shift working was not available to the assessee's approved hotel ?"

2. THE facts leading to this reference are stated hereinafter. The assessee is a private limited company and derived income from hotel business. The assessee's hotel is an approved one. According to the assessee, its hotel worked triple shift during the previous year relevant to the assessment year under consideration. The assessee claimed before the Income-tax Officer extra shift depreciation allowance for triple shift working. This claim was disallowed by the Income-tax Officer on the ground that the assessee is entitled to extra depreciation allowance under sub-item (iii) of Item No. III of Part I of Appendix I of the Income-tax Rules, 1962, being an approved hotel and as such extra shift allowance for triple shift working was not available to it under sub-item (iv) thereof.