Om Prakash, J.

1. BY this reference relating to the assessment years 1973-74 and 1974-75, the Income-tax Appellate Tribunal referred the following question under Section 256(1) of the Income-tax Act, 1961 (briefly, "the Act"), for the opinion of this court :

"Whether, on the facts and circumstances of the case, the assessee-company is entitled to extra-shift allowance in addition to the extra depreciation allowance specifically provided in the Income-tax Rules for approved hotels only ?"

2. THE assessee-company which runs an approved hotel claims extra-shift depreciation allowance, vide Appendix I, Part I, item III, sub-item (iv), in addition to extra depreciation allowance allowable for approved hotels, vide Appendix I, Part I, item III, sub-item (iii) of the Income-tax Rules, 1962 (for short, "the Rules").

The Appellate Tribunal accepted the contention of the assessee and allowed extra-shift depreciation allowance under sub-item (iv) in addition to extra depreciation allowable for approved hotels under sub-item (iii). The Appellate Tribunal, in its order relating to the assessment year 1974-75 which was relied on for deciding the appeal of the assessee relating to the as