( 1 ) AT the instance of the assessee, M/s. U. P. Hotel and Restaurants Ltd. , Varanasi, the Income-tax appellate Tribunal, Allahabad, has, for the assessment year 1972-73, the previous year for which ended on 30th September, 1971, stated the case and referred the following two questions for the opinion of this court :

"1. Whether, on the facts and in the circumstances of the case, the assessee was entitled to relief under Section 80j of the Income-tax Act, 1961, in respect of the new wing added in the hotel ? 2. Whether, on the facts and in the circumstances of the case, an appeal is maintainable against an order directing the levy of interest under Section 215 of the Act ?"

( 2 ) BRIEFLY stated, the facts giving rise to the first question are that the assessee is a limited company which derives income from a five star hotel known as Hotel Clarks Shiraj at Agra. The assessee commenced the aforesaid hotel business at Agra some time after the year 1961. During the years 1969 and 1970 it added a new wing to the Hotel Clarks Shiraj employing a capital of rs. 16,35,088. In the relevant assessment year, the assessee claimed benefit under Section 80j in respect of the capita