ORDER 1. None appears for the Respondent, though served. This civil appeal filed by the Department concerns asst. yr. 1987-88. 2. A short question which arises for determination in this civil appeal is, whether the Assessee was entitled to investment allowance under Section 32A(2)(b) of the Income Tax Act, 1961? 3. Section 32A(2)(b) of Income Tax Act, 1961, as it stood at the relevant time, has been extensively quoted in the order of the AO (see p. 37 of the paper book). 4. The AO came to the conclusion that the Assessee claimed to be in the business of mining; the only activity undertaken by it was removal of overburden/earth excavation work carried out for facilitating mining at lignite project site at Rajpardi and Pandhro; and that the Assessee was merely a labour contractor. These findings of fact have been upheld by the Tribunal and they have not even been discussed in the impugned judgment of the High Court. For the aforestated reasons, the civil appeal filed by the Department is allowed with no order as to costs.