Judgment ( 1. ) THIS is an application made by the Revenue (Income-tax Department) under Section 256 (2) of the Income-tax Act, seeking a reference to be made to this court on certain questions of law which according to the Revenue arise out of the order passed by the Tribunal for being answered by this court under Section 256 (1) of the Act. This application arises out of an order dated August 16, 1993, passed by the Income-tax Appellate Tribunal, Indore, in I. T. A. Nos. 181/ind/1993 and 189/ind/ 1993. In the opinion of the Tribunal, no referable question of law arises out of the order passed by the Tribunal and hence, it being pure finding of fact and covered by the decision of the Supreme Court, the application made by the Revenue to the Tribunal under Section 256 (1) of the Act was dismissed giving rise to filing of this application by the Revenue under Section 256 (2) of the Act. ( 2. ) HEARD Shri R. L. Jain, learned counsel for the applicant and Shri B. K. Joshi, learned counsel for the non-applicant. ( 3. ) HAVING heard learned counsel for the parties and having perused the record of the case, we are of the view that the Tribunal was right in rejecting the application made by the Revenue under Section 256 (1) of the Act and hence, we do not find any merit in this application. ( 4. ) IN our opinion, a mere perusal of the two orders of the Tribunal, i. e. , the order passed in the second appeal and the one passed by dismissing the application made under Section 256 (1) of the Act would show that no question of law is involved in this case. ( 5. ) THE issue relates to grant of registration to the assessee. It was granted by the authorities in the facts appearing on record. In our opinion, the grant of registration does not in itself involve any question of law as such. Moreover, in this case it does not involve any interpretation of Sections 185 to 187 of the Income-tax Act, nor does it involve any question of law as such on admitted facts. ( 6. In our opinion, the grant of registration does not in itself involve any question of law as such. Moreover, in this case it does not involve any interpretation of Sections 185 to 187 of the Income-tax Act, nor does it involve any question of law as such on admitted facts. ( 6. ) SINCE, in our opinion, the issue being mostly of facts and no issue of law is involved, there is no case made out for allowing this application and calling for any reference. The application is accordingly, dismissed.