( 1 ) HAVING heard learned counsel for the parties, we are of the view that a question of law does arise from the Tribunals order dated December 10, 1987, but the question has to be reframed to point out the actual controversy which was before the Tribunal. We, therefore, direct the tribunal to draw up a statement of the case and refer the following question for the opinion of this court : "whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was legally right in considering the written down value of the plant and machinery for finding out the aggregate value within the meaning of Section 32a, Sub-section (2), Explanation 2, for purposes of investment allowance?" ( 2 ) THE application is partly allowed. .