1. R. K. ABICHANDANI, J.---In these identical matters, the Revenue has suggested the following questions in paragraph 4 of the respective applications, seeking a direction to call for the statement of case in respect thereof from the Income-tax Appellate Tribunal under section 256(2) of the Income Tax Act, 1961: "(1) Whether, the Appellate Tribunal is right in law and on facts in confirming the order passed by the Deputy Commissioner of Income-tax (Appeal) directing the Assessing Officer to levy tax at the normal rate as against the maximum marginal rate applied by the Assessing Officer?
(2) Whether, the Appellate Tribunal is right in law and on facts in confirming the order passed by the Deputy Commissioner of Income-tax (Appeals) holding that the assessee-trust is specific trust?
(3) Whether, the Appellate Tribunal not (ought ?) to have appreciated that a device was adopted with a motive for avoiding tax thereby the ratio of the decision of the Supreme Court in the case- of McDowell & Co.(1985) 154 ITR 148, was applicable?"
2. The applications which were made under section 256(1) of the Act by the Revenue before the Tribunal for referring these questions, were rejected on the ground that its orders were made following the decisions of the Supreme Court and the jurisdictional High Court and, therefore, no referable question of law would arise. <p.m></p.m>