DEPUTY COMMISSIONER OF INCOME TAX Vs. JIVANLAL NEBHUMAL

JUDGEMENT

(1.) WE have heard Mr. Aquil Qureshi, learned counsel for the appellant. No substantial question of law, much less any question of law, arises out of the Tribunal's order. The Tribunal has appreciated the facts and the evidence on the record and has come to conclusion. The appeals are, therefore, dismissed. R and P to be returned to the Tribunal immediately.