JUDGMENT K. Shivashankar Bhat, J.—The following question of law is referred under section 256(1) of the Income Tax Act : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in upholding the disallowance of the claim for investment allowance of Rs. 83,849 made by the Income Tax Officer under section 32A of the Act ?" 2. The question has already been answered by this court in I. T. R. C. Nos. 217 and 218 of 1985 Shankar Construction Co. Vs. Commissioner of Income Tax, (1991) 189 ITR 463 KAR, disposed of on November 8, 1990. Following the aforesaid decision, the question is answered in the negative and against the Revenue.