(1.) Pre-admission notice has been issued to the respondent and in response thereto Mr. S.Ravi, learned Senior Counsel appears on behalf of the respondent-assessee. Now the question is whether we admit this appeal or not. Mr.J.V.Prasad, learned Senior Standing Counsel for Income Tax appearing on behalf of the appellant insists that the appeal should be admitted on the following suggested questions of law:
(2.) We have heard the learned Counsel for the parties and gone through the impugned judgment and order of the learned Tribunal.
(3.) Mr.J.V.Prasad says that the learned Tribunal was not correct in holding that without approaching the Civil Court, the rectified trust deed can be accepted. Mr.S.Ravi has produced the trust deed before us and he pointed out the relevant clause thereof. The trustees have been given power by the settler itself to rectify the trust deed, if necessary.