1. SYED SHAH MOHAMMED QUADRI, J.--In this application under section 256(2) of the Income Tax Act, 1961, the Revenue seeks a direction to the Income-tax Appellate Tribunal to refer the following questions of law to this Court for opinion: "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in reducing the income to Rs.40,000 from Rs.1,85,000 for the assessment year 1984-85?
(2) Whether, on the facts, and in the circumstances of the case, the Income-tax Appellate-Tribunal is correct in upholding the decision of the Commissioner of Income-tax (Appeals) regarding granting of registration?" <p.m></p.m>