COMMISSIONER OF INCOME TAX Vs. DAULAL MOHTA

JUDGEMENT

(1.) HEARD the learned counsel for the appellant and the learned counsel for the respondent. In the above appeal two questions are sought to be raised.

(2.) WE have perused the judgment of the Tribunal. It is explicitly clear that the questions sought to be raised are with regard to the quantum of valuation which is only a finding of fact and there is absolutely no question of law involved in the above appeal.