COMMISSIONER OF INCOME TAX Vs. GOM INDUSTRIES LIMITED

JUDGEMENT

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

(2.) THIS appeal is at the instance of the Revenue, preferred under Section 260A of the Income-tax Act, 1961, against the order of the Income-tax Appellate Tribunal, Indore, passed on August 23, 2001.

(3.) CONSIDERING the matter from all angles, the Tribunal came to the conclusion that there was no concealment of income and the amount could not have been added as undisclosed income of the assessee. Against such a finding recorded by the Tribunal, we find that no substantial question of law arises. The finding so recorded, is finding of fact, which calls for no interference.