Judgment : R. JAYASIMHA BABU, J. The question referred to us at the instance of the assessee, is as to whether the depreciation as per the IT (Fourth Amendment) Rules, 1983, is to be allowed in all cases which are pending on 2nd April, 1983, irrespective of the assessment year involved or is to be allowed only in 1984-85 and subsequent assessment years ? During the asst. yr. 1981-82 with which we are concerned, the IT (Fourth Amendment) Rules, 1983, was not in force. That rule came into force on 2nd April, 1983, and no retrospective effect has been given to that rule. It is, therefore, obvious that for the assessment year in question, namely, 1981-82, the amendment rules which came into effect from 2nd April, 1983, could have no application. Our answer to the question that has been referred to us is therefore, that for the assessment year prior to the date of the commencement of the Amendment Rules, 1983, the rule has no application. The Revenue shall be entitled to costs in the sum of Rs. 750 (rupees seven hundred and fifty only).