D. P. Wadhwa, J. - (1.) A common question of law arises in these appeals. It is:"Whether, on the facts and in the circumstances of the case, the Tribunal was right in coming to the conclusion that the Income-tax Officer could not grant depreciation allowance to the assessee under the Income-tax Act, 1961 when the same was not claimed by the assessee -
(2.) The question was referred at the instance of Revenue to the High Court by the Income-Tax Appellate Tribunal ('Tribunal' for short) for its opinion and answered in affirmative in favour of the assessee and against the Revenue.
(3.) The question has been answered differently by various High Courts one in favour of the assessee and the other in favour of the Revenue.;