1. Leave granted.
2. The notice on the special leave petition stated that it was limited to the question : Whether a hotel building is a plant entitled to depreciation at the rate that is applicable to plants and whether the assessee is entitled to investment allowance under section 32A of the Income-tax Act, 1961 ?
3. The respondent was served but did not put in an appearance. It then appeared ID the court that the matter was covered against the respondent by the judgment of this court in CIT v. Anand Theatres [2000] 244 ITR 192, Fresh notice to this effect was again served on the respondent. It has, however, not put in an appearance. The question is covered by the decision aforementioned.
4. Accordingly, the civil appeal is allowed. The judgment and order under challenge is set aside.
5. No order as to costs.