COMMISSIONER OF INCOME TAX Vs. PREMVATI SINGHAL

JUDGEMENT

(1.) THE present appeal has been filed u/s 260 -A of the Income Tax Act, 1961, against the order dated 21.11.2008 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra in Income Tax Appeal No. 97/Agr/2004 for the assessment year 2000 - 01.

(2.) IN the memo of appeal, the following substantial questions of law have been proposed -

(3.) THE said finding recorded by the Tribunal is essentially finding of fact. The Tribunal has concluded that the Department could not produce any material to show that the assessee was in any manner connected with the bank drafts recovered from one Rakesh Kumar. No substantial question of law is involved in the present appeal.