COMMISSIONER OF INCOME TAX Vs. LALLUMAL RAMESH CHAND

JUDGEMENT

(1.) This is an application under S. 256 of the Income-Tax Act, 1961.

(2.) The two question raised on behalf of the Commissioner of Income-Tax for being referred to this Court are :

(3.) The Income Tax Appellate Tribunal has found it as a fact that ht assessee did not commit any fraud not was it guilty of wilful negligence and concealment of its income in filing its return. This is a pure finding of fact and we do not think that any question of law arises out of the order of the Tribunal. The second question is of a consequential nature. Accordingly we dismiss this application.