ORDER
BY THE COURT:
By this application under section 256(2) of the Income Tax Act, 1961, in respect of the asst. yrs. 1986-87 and 1989-90, the Revenue seeks a direction to the Tribunal to refer the following question, stated to be a question of law, for the opinion of this Court :
“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in setting aside the case and directing the assessing officer to verify the genuineness of the trust despite the fact that assessing officer established beyond doubt the in genuineness of the trust ?
2. Having heard learned counsel for the parties, we are of the view that reference on the proposed question is not required to be called for. While setting aside the protective assessment made against the assessee and remanding the case back to the assessing officer with a direction to decide the issue afresh after confronting the assessee with the entire material sought to be used against it, the Tribunal has recorded a finding that the assessee was not confronted with the statement of Shri R. N. Rastogi as also the result of inquiries conducted in respect of the beneficiaries of the trust. This is a pure finding of fact, which is not sought to be challenged by the Revenue as perverse in the proposed question. Besides, it is also brought to em notice that on remand of the case to the assessing officer, fresh assessment in respect of the relevant assessment years have also been framed, thus, even otherwise rendering the reference as infructuous.
3. For the aforesaid reasons, we do not find any infirmity in the order passed by the Tribunal, declining to refer the proposed question to this Court.