JUDGMENT JUDGMENT judgment of court was delivered by DWARKA PRASAD J.-This application under section 256(2) of Income- tax Act, 1961 (hereinafter referred to as " Act "), does not raise any arguable question and as such it is not necessary to make detailed discussion of facts and circumstances which have given rise to filing of this application under section 256(2) of Act. It would be sufficient for purpose of disposal of this application to state that question relating to validity of gift of 25,000 shares of Jiyajeerao Cotton Mills and income by way of dividends in respect thereof, by Raja Baldeodas Birla Santati Kosh, Pilani, to Birla Jankalyan Trust was raised during assessment proceedings of this assessee, Raja Baldeodas Birla Santati Kosh, relating to assessment year 1970-71. matter was decided by Incometax Appellate Tribunal by its order dated September 23, 1976. Tribunal held that gift of said shares was void ab initio and that transfer of shares in question by assessee, Santati Kosh, to Jankalyan Trust was violative of provisions of section 11 of Indian Trusts Act, 1882, on ground that trustees were not empowered to give away part of corpus for purposes other than that for which Santati Kosh was created and further that consent of all major beneficiaries was not obtained by trustees of Santati Kosh before making said transfer and that direction of competent civil Court was also not obtained so far as minor beneficiaries were concerned. It was, therefore, held by Tribunal that shares in question continued to remain property of Santati Kosh and income therefrom was assessable in hands of assessee, Santati Kosh. Thereafter, application for rectification was filed by assessee, which was partly allowed by Tribunal by its order dated March 31, 1978. application for reference was made before Tribunal by assessee desiring that certain questions arising out of orders of Tribunal dated September 23, 1976, and March 31, 1978, be referred to this court. So far as questions arising out of order dated September 23, 1976, were concerned, Tribunal itself referred four questions to this court, vide its order dated June 22, 1979, while we have directed Tribunal to refer two more questions to us by our order passed separately today in D.B. Income-tax Reference Application No. 202 of 1979. So far as order of Tribunal dated March 31, 1978, is concerned, only one argument was advanced by learned counsel for assessee before us and it was submitted that decision of their Lordships in Sardar Bahadur S. Indra Singh Trust v. CIT [1971] 82 ITR 561 (SC), was not referred to by either party at time of arguments before Appellate Tribunal, but it was referred to by Tribunal while deciding rectification application by its order dated March 31, 1978. Tribunal rejected application for making reference on ground that Tribunal only rectified certain mistakes in its order dated September 23, 1976, by subsequent order passed on March 31, 1978, but ultimate conclusion remained unaltered and that decision of Supreme Court relevant to subject could be referred to by Tribunal while deciding rectification application, although same may not have been referred to by either of parties at time of arguments. Dr. Paul, appearing for assessee before us, raised only one submission, namely, that it was violative of principles of natural justice as well as provisions of Income-tax Act and Rules made thereunder as Tribunal considered decision in Sardar Bahadur S. Indra Singh Trust's case [1971] 82 ITR 561, in its judgment, without same being cited by either party before Tribunal and it was submitted that assessee had no opportunity to explain aforesaid decision before Tribunal. We do not at all feel impressed by argument advanced before us. Tribunal could refer to decision of Supreme Court, which is law of land, if same is relevant to subject-matter of decision by Tribunal, irrespective of fact that said decision was not referred to by learned counsel appearing for either party before Tribunal. order of Tribunal, in which such decision of Supreme Court has been referred to, cannot be held to have been passed in disregard of principles of natural justice or provisions of Income-tax Act or Rules made thereunder. Learned counsel was unable to show as to how assessee was prejudiced by fact that Tribunal referred to decision in Sardar Bahadur S. Indra Singh Trust's case [1971] 82 ITR 561, in its order dated March 31, 1978. There is nothing illegal in procedure adopted by Tribunal in referring to decision of Supreme Court, though same may not have been cited before it by learned counsel for either party, when Tribunal thought that it was relevant to subjectmatter of decision. No other point was argued before us. In view of aforesaid discussion, we are of view that it is not at all necessary to call for reference in this matter as no question of law, which deserves to be referred, arises out of order passed by Tribunal dated March 31, 1978. application for calling reference consequently is dismissed, but without any order as to costs. *** RAJA BALDEODAS BIRLA SANTATI KOSH v. COMMISSIONER OF INCOME TAX