R. BALIA, A. R. DAVE, J. ( 1 ) ( 2 ) AT the instance of assessee following question of law arising out of its appellate order in ITA No. 1347 to 1351 of 1982 relating to assessment years 1965-66 to 1969-70, the Income Tax Appellate Tribunal, Ahmedabad Bench C has referred the following question of law for the opinion of this Court:"whether on the facts and in the circumstances ofthe case, the Development Rebate originally granted was properly withdrawn?" ( 3 ) WHEN the matter came up for hearing it has been stated by learned counsel for the assessee that in assessees own case this court in Kalindi Investments (P) Ltd. vs. CIT 213 ITR 207, the aforesaid question has been answered against the assessee and in favour of the revenue. Following the aforesaid decision, the above question is also answered affirmatively in favour of the revenue and against the assessee. There shall be no order as to costs. .