JUDGMENT This appeal by the revenue is by special leave against the High Courts order rejecting the application made under Section 256(2) of the Income-tax Act, 1961, after the Tribunal had rejected the revenues application made under Section 256(1) of the Act to refer certain questions of law said to arise out OF THE TRIBUNALS order The Tribunals order rejecting the application under Section 256(1) is at pages 57 to 77 of the paper book. The questions in respect of which the reference was sought, are at pages 57 to 59 of the paper book. 2. A perusal of the aforesaid questions indicates that they are, in the present case, questions of fact only and that none of them can be treated as a question of law for the purpose of directing a reference to be made to the High Court for its decision. The Tribunals order in paragraphs 7 to 12 contains detailed discussion together with the reasons which are sufficient to indicate that none of these questions is a question of law. The Tribunal has rightly indicated that there is sufficient material to support the findings of fact which justify deduction of the amount as a bad debt as well as trade loss. Accordingly, there is no ground to interfere in this appeal. 3. The appeal is dismissed. No costs. Appeal dismissed. For Citation: 1995 AIR SCW 3063