1. The Revenue is the petitioner herein. This is a petition filed under S.256(2) of the Income Tax Act praying that this Court may be pleased to refer the following questions of law, formulated in para 9 of the O.P, for the decision of this Court:

1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that there was no error in the assessment order passed by the Income-tax Officer in the matter of allowing extra shift allowance which required the intervention of the Commissioner under S.263?

2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in cancelling the order under S.263 passed by the Commissioner of Income-tax withdrawing the extra-shift allowance allowed by the Income-tax Officer in the assessment order?"

2. The respondent is an assessee to Income-tax. The matter relates to the assessment year 1977-78, the corresponding previous year ended by 31-3-1977. The controversy is regarding the allowance of extra shift allowance in respect of the entire machinery in the factory of the respondent. The Income Tax Officer allowed the same in entirety. The Commissioner o