IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 356 OF 1988. TAX REFERENCE NO. 356 OF 1988. TAX REFERENCE NO. 356 OF 1988. The Commissioner of Income-tax, Bombay City-VI, Bombay. ... Applicant. V/s. Mrs. Sunitaraje A.Apte Trust. ... Respondent. Shri D.S.Chopra for the applicant. Shri Prasad Vaidya i/b S.N. Inamdar for the respondent CORAM CORAM CORAM : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. DATED DATED DATED : 11th July 2005. : 11th July 2005. : 11th July 2005. P.C. P.C. P.C. : : : ---- ---- ---- . By this reference under section 256 of the Income-tax Act, 1961, the Income Tax Appellate Tribunal has referred the following question of law for the opinion of this Court: 1. Whether, on the facts and in the circumstances of the case and having regard to the terms of the Trust Deed dated 9.5.1973, the Tribunal was right in law in holding that the assessee Trust is not a discretionary trust and consequently the provisions of section 164 (1) of the I.T. Act, 1961 are not applicable?" . Learned counsel for the parties agreed that the question referred to above is squarely covered by the judgment of this Court in the case of C.I.T. C.I.T. C.I.T. vs.Trustees vs.Trustees vs.Trustees of the Trust for Relatives of of the Trust for Relatives of of the Trust for Relatives of Mrs.Suneeti Mrs.Suneeti Mrs.Suneeti Raje A.Apte Trust (1999) 240 ITR Raje A.Apte Trust (1999) 240 ITR Raje A.Apte Trust (1999) 240 ITR 12(Bombay). 12(Bombay). 12(Bombay). . In this view of the matter, for the reasons recorded in the in the aforesaid judgment, the above question is answered in the affirmative i.e. in favour of the assessee and against the revenue. . Reference accordingly stands disposed of with no order as to costs. (A.S.AGUIAR, (A.S.AGUIAR, (A.S.AGUIAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)