DIRECTOR OF INCOME TAX EXEMPTION Vs. SINDHI PANCHAYAT

JUDGEMENT

(1.) ALLOWED subject to just exceptions. ITA 139/02

(2.) THIS is an appeal under S. 260A of the IT Act, 1961 (for short the Act), arising out of the order of the Income tax Appellate Tribunal (for short 'the Tribunal'), dt. 31st Oct., 2001, in ITA No. 1243 (Del)/1995, pertaining to the asst. year 1990 91.

(3.) WE have heard Mr. R.D. Jolly, learned senior standing counsel for the Revenue. In the present appeal it is not the case of the Revenue that the aforesaid finding recorded by the CIT(A) and affirmed by the Tribunal with regard to the existence of audit report under S. 12AB of the Act and its production before the CIT(A) is erroneous. Even the afore extracted observations by the Tribunal are not under challenge. The aforenoted findings are pure findings of fact and no question of law, much less a substantial question of law, arises out of the order of the Tribunal. The appeal is accordingly dismissed.