1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR INCOME TAX REFERENCE NO.17/1996 APPLICANT:- The Commissioner of Income-tax, Vidarbha, Nagpur. ...VERSUS... RESPONDENT :- M/s N. Anand Malkapur. --------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders --------------------------------------------------------------------------------------------------------------------------------------------- [Shri A.S. Jaiswal, Adv. for applicant] [S/Shri L.S., K.P. Dewani, Advs. for respondent] CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 27.10.2010 1. At the instance of Commissioner of Income Tax, Vidarbha, Nagpur, the Income Tax Appellate Tribunal, Nagpur has referred the following questions of law for the opinion of this Court. “1. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the cinema building is a plant ? 2. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that cinema theatre building is entitled to depreciation @ rate applicable to plant and machinery prescribed under Rule 5 of the Income-tax Rules, 1982 ?” 2. Learned Counsel for both sides agree that the aforesaid questions are answered by the decision of the Apex Court in the case of Commissioner of Income Tax...Versus...Anand Theatres, reported in (2000) 244 ITR 192. 3. In the light of the aforesaid decision of the Apex Court, we answer the questions referred to us in the negative i.e. in favour of the revenue and against the assessee. Income Tax Reference is disposed of accordingly. No order as to costs. JUDGE JUDGE SSW