2004 (5) TMI 25

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..... - In our opinion, the grant of registration does not in itself involve any question of law as such. Moreover, in this case it does not involve any interpretation of sections 185 to 187 of the Income-tax Act, nor does it involve any question of law as such on admitted facts - We are of the view that the Tribunal was right in rejecting the application made by the Revenue under section 256(1) of the .....

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..... f the order passed by the Tribunal and hence, it being pure finding of fact and covered by the decision of the Supreme Court, the application made by the Revenue to the Tribunal under section 256(1) of the Act was dismissed giving rise to filing of this application by the Revenue under section 256(2) of the Act. Heard Shri R. L. Jain, learned counsel for the applicant and Shri B.K. Joshi, learne .....

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..... ver, in this case it does not involve any interpretation of sections 185 to 187 of the Income-tax Act, nor does it involve any question of law as such on admitted facts. Since, in our opinion, the issue being mostly of facts and no issue of law is involved, there is no case made out for allowing this application and calling for any reference. The application is accordingly, dismissed. - - Tax .....

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