R. K. ABICHANDANI, R. BALIA, J. ( 1 ) THE following question has been referred by the Income Tax Appellate Tribunal, Ahmedabad for the opinion of this Court under Section 256 (1) of the Income Tax Act, 1961:"whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the assessee was entitled to claim capital loss of Rs. 22,062. 00 under the provisions of Section 46 (2) of the I. T. Act, 1961?" ( 2 ) THE identical question had arisen in Income Tax Reference No. 29 of 1984 which was decided on 14. 2. 1997. Following the ratio of that decision, we hold that the Tribunal was right in coming to the conclusion that the assessee was entitled to claim capital loss of Rs. 22,062. 00 under the provisions of Section 46 (2) of the Act. Question referred to us is therefore answered in the affirmative and against the revenue. Reference stands disposed of accordingly with no order as to costs. .