ORDER 1. The following questions were referred to the High Court for consideration under Section 256( 1) of the Income Tax Act, 1961: (1) Whether on the facts and in the circumstances of the case, the cinema theatre is a plant entitled to depreciation and extra shift allowance as applicable to a plant? (2) Whether on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the cinema building is a tool and an apparatus for carrying on the activity and therefore a plant and is not the above finding, wrong, unreasonable and against law and fact? 2. The matter was disposed of by the Division Bench of the High Court by answering the first question in favour of the assessee and against the Revenue. The second question was not answered in view of the fact that it was really consequential to the first question. In deciding the matter the Division Bench had relied upon a Full Bench decision of the High Court in CIT v. Hotel Luciyal. 3. An appeal had been preferred from that decision before this Court. That appeal as well as other matters raising the same issue now stand concluded by the decision of this Court in CIT v. Anand Theatres2 wherein the Supreme Court Held: reversing the view by the High Court ,that theatres remain premises and are for the depreciation and extra shift allowances under Sections 32 and 43(3) and 33 of the Income Tax Act, this view of the matter ,this appeal is allowed and the decisions of the High Court is set aside and the questions set out hereinbefore answered in Favour of the Revenue and against the assessee. No Costs .