- (1.) SHRI Bharati Ji Agarwal is present for the Revenue. None is present for the respondent.
(2.) THIS is an application under Section 256(2) of the Income-tax Act, 1961. Having heard Shri Bharati Ji Agarwal and perusing the record, we are of the opinion that the following question of law docs arise out of the order passed by the Tribunal : " Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the cold storage building was a 'plant' and was accordingly eligible for depreciation at the rate of 15 per cent. ?" The Income-tax Appellate Tribunal is, therefore, directed to draw up a statement of the case and refer the above quoted question of law to this court.;