1985 (1) TMI 9

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....ing question of law was referred to this court under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that drains, culverts and roads were not buildings or plant and as such no depreciation was admissible thereon ? " In the assessment for the assessment year 1968-69, the Income-tax Officer, following ....

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.... Assistant Commissioner had been reversed and that of the Income-tax Officer has been restored. Following its earlier order, the Appellate Tribunal similarly restored the order of the Income-tax Officer on this point for the assessment year 1968-69. For the assessment years 1965-66 and 1966-67, at the instance of the assessee, the following question was referred to this court : "Whether, on ....

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.... the facts and in the circumstances of the case, the Tribunal was right in holding that no depreciation was admissible on drains, culverts and roads for the assessment year 1969-70 ?" This court held as follows (p. 855): "The principles relating to depreciation on roads, drains and culverts will be governed by the decision given by this High Court in the case of CIT v. Kalyani Spinning Mills....