TAX CASE No.27 oF 1995 Reference against the statement of case drawn on 28th March, 1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 10 (Pat) of 1995. HOTEL CHANAKYA (P) LTD.------------------------------(Appellant) Versus DY.COMMISSIONER OF INCOME TAX---------------------(Respondents ---- For the Assessee : Sri A.K.Rastogi, Advocate For the Revenue : Mr.S.K.sharan **** P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SHAILESH KUMAR SINHA Prasad & Sinha, JJ. This case has come up for our consideration on reference being made by the Patna Bench of Income Tax Tribunal. The reference made is as follows : “Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the appellant’s hotel building can not be treated as plant within the meaning of sections 32 and 43(3) of the I.T.Act, 1961? Mr. A.K.Rastogi appears on behalf of the assessee whereas revenue is represented by Mr. S.K.Sharan. It is common ground that identical reference was made to this Court and same has been answered in the case of Commissioner of Income-Tax V. Lawly Enterprises (P) Ltd., reported in 225, I.T.R, 154. After having heard the learned counsel for the 2 Patna High Court 3rd July, 2008 Manish/- parties, we answer the reference in same terms as that of Commissioner of Income-Tax V. Lawly Enterprises (P) Ltd. (supra). Reference is disposed of accordingly. Let a copy of our opinion be forwarded to the Patna Bench of Income Tax Tribunal. ( Chandramauli Kumar Prasad,J.) ( Shailesh Kumar Sinha,J.)