COMMISSIONER OF INCOME TAX Vs. MAKHIJA CONSTRUCTION COMPANY

JUDGEMENT

(1.) HEARD Shri R.L. Jain, learned counsel for the appellant on the question of admission.

(2.) THE Revenue has filed this appeal under Section 260A of the Income-tax Act, 1961, against the order of the Income-tax Appellate Tribunal, Indore, dated August 22, 2001, whereby the appeal of the Revenue has been rejected. THE brief facts material for deciding the said case, are mentioned hereinbelow.

(3.) IN view of the aforesaid finding recorded by the Tribunal, we find that there is no merit and substance in this appeal. It does not involve any substantial question of law and the appeal hereby fails and is dismissed.