Judgment :- N. V. BALASUBRAMANIAN, J. At the instance of the Revenue, the Appellate Tribunal has stated the case and referred the following question of law under section 256(1) of the Income-tax Act, 1961, for the opinion of this court : "Whether having regard to rules 5 and 7 in Part IV of the First Schedule to the Finance Act, 1979, the assessee's share of loss from a firm should be taken into account and given set off while computing the net agricultural income of the assessee for the year 1979-80 ?" * A similar question came up before this court in the case of CIT v. M. Manickasundaram 1996 (220) ITR 133, 1997 (90) TAXMAN 268 wherein this court has held that the share of loss of an unregistered firm could not be taken into account and set off against the assessee's other agricultural income, while computing his net agricultural income in assessing to tax his non-agricultural income for the purpose of fixing the rate of tax. We are of the opinion that the decision of this court in the case of CIT v. M. Manickasundaram 1996 (220) ITR 133, 1997 (90) TAXMAN 268 would govern the facts of the case as well. Accordingly, we answer the question referred to us in the negative and in favour of the Department. No costs.