1990 (8) TMI 108

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..... ons. By these applications under section 256(2) of the Income-tax Act, 1961, the Revenue has requested this court to direct the Tribunal to refer the following three questions for the opinion of this court : "(1) Whether, in law and on facts of the case, the Income-tax Appellate Tribunal, Allahabad, was justified in holding that the Kamla Town Trust is a trust for charitable purposes while the a .....

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..... ons Nos. 1 and 2 are concerned, we do not think that they are questions of law arising from the order the Tribunal which ought to be referred. In view of the facts and circumstances of the case, the Tribunal's opinion on these questions appears to be unobjectionable. Accordingly, these income-tax applications are allowed in part. Question No. 3 shall be stated for the opinion of this court.
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