Judgment :- M. N. CHANDURKAR J. The assessee filed a petition under section 256(2) of the Income-tax Act, 1961, for directing the Tribunal to refer the following questions of law. "(i) whether in computing the income chargeable to income-tax under the head 'Profits and gains of business', the deduction to be made to exclude the agricultural portion of the appellant's income should be worked out in accordance with rule 7(2)(a) and not 7(2)(b) of the Income-tax Rules, 1962 ? (ii) whether the assessee was not entitled to deduct the depreciation in respect of farm assets used by the assessee in its business ?" * In the assessee's own case, a similar case relating to an earlier year was decided against the assessee in CIT v. Thiru Arooran Sugars Ltd. 1983 (144) ITR 4, 1983 (36) CTR 276, 1983 (15) TAXMAN 216 (Mad). Hence, this petition is rejected with costs. Counsel's fee Rs. 250.