Validity of trust deed for 1981-82 upheld, legal questions rejected, Tribunal decision affirmed, petition dismissed.

The court upheld the validity of the trust deed for the assessment year 1981-82, rejecting the petitioner's request to refer legal questions to the court. The Tribunal's decision, based on evidence and witness testimonies, confirmed the trust's validity, aligning with previous rulings for the assessment year 1975-76. The court deemed the Tribunal's decision as factual and not erroneous, dismissing the petition without costs.

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Issues: Validity of trust deed for assessment year 1981-82, Taxation of trust income

The judgment pertains to a case where the petitioner sought a direction for the Tribunal to refer two questions of law to the court regarding the assessment year 1981-82. The questions revolved around the validity of a trust deed executed by one individual for the maintenance of another's daughter under a specific trust. The Income-tax Officer initially rejected the trust deed's genuineness, attributing the income to the respondent. However, previous appeals and Tribunal decisions for the assessment year 1975-76 upheld the trust's validity. The Tribunal, considering evidence and witness testimonies, found the trust deed to be valid for the assessment year 1981-82 as well. The court concluded that no legal question arose, as the Tribunal's decision was based on factual findings and not erroneous. Consequently, the petition was dismissed, with no costs awarded.

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