1996 INSC 0278
                                        Prem Family Pvt. (Specific) Trust

                                                           Vs

                                          Commissioner of Income-Tax.

 Ca No...../96, Arising out of SLP (Civil) No. 25112 of 1995. Appeal from the Judgment and Order
 of the Allahabad High Court Dated August 7, 1995, In Income-Tax Application No. 123 of 1994.
 The Judgment of the High Court is Reported as CIT V. Prem Family (Pvt.) (Specific) Trust [1996]

                                                      217 Itr 546

                                          (B. N. Kirpal, J. S. Verma, JJ)

                                                      09.02.1996

                                                     JUDGMENT

1 .Leave granted.

We have perused the Tribunal's order. It is clear that no question of law arises out of the Tribunal's
order and the only question involved is a pure question of fact regarding the genuineness of the
trust. In the facts of the present case, no occasion arose for application of any principle of law at any
stage for deciding this question relating to the genuineness of the trust and, therefore, there was no
basis to hold that a question of law arises out of the Tribunal's order. The impugned order made by
the High Court (see [1996] 217 ITR 546) allowing the Revenue's application under section 256(2)
of the Income- tax Act, 1961, has, therefore, to be set aside.

Consequently, the appeal is allowed. The impugned order of the High Court (see [1996] 217 ITR
546) is set aside resulting in dismissal of the Revenue's application under section 256(2) of the
Income-tax Act. No costs.