- (1.) Delay condoned.
(2.) Leave granted.
(3.) The High Court, by the order under challenge, declined to call upon the Income- tax Appellate Tribunal to refer to it the following question on the ground that the tribunal had followed the High Court's judgment in the case of Commissioner of income tax v. Sri Venkateshwara Hatcheries (P) Ltd (1997 (225) ITR 116) (Andh Pra). stances of the case the poultry sheds should be treated as plant thereby allowing the assessee company a higher rate of depreciation as applicable to plant and not the rate of depreciation as applicable to building -;