PROMILLA GROVER Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application, the assessee is asking this court to refer the following ten questions under Section 256(2) of the Income-tax Act, 1961 :

(2.) WE may point out that the only dispute before the Tribunal was as to the amount invested in constructing the assessee's house. The assessee filed a report of her valuer which was not accepted by the Tribunal. The Department obtained the opinion of its own valuer and acted upon it. The Tribunal has given cogent reasons for not accepting the report, of the applicant's valuer. Regarding source of income, the material placed before it by the assessee has been considered and rejected. No question of law arises from the order of Tribunal.