Sabyasachi Mukharji, J. - (1.) IN view of the facts found by the Tribunal, as recorded in the statement of the case, that the assessee was a lessee having taken lease of certain land from the Government of West Bengal, on the area of 33 acres there was tea plantation earlier which was abandoned and during the accounting period relevant to the assessment year the assessee replanted tea plants on virgin soil of another area of 33 acres, in our opinion, the expenditure of Rs. 48,435 incurred on such plantation could not have been allowed as revenue expenditure. The Tribunal has, however, directed that the development allowance in respect of the replacement of tea bushes should be allowed and further directed the AAC to take that point into consideration. If that is so, in our opinion, the Tribunal arrived at the correct decision and the question should be answered in the affirmative and in favour of the Revenue.Parties will pay and bear their own costs.;