SANJAY Vs. CIT

JUDGEMENT

(1.) THIS is an appeal filed by the revenue (income tax department) (sic -assessee) under section 260A of the Income Tax Act, against the order, dated 28 -4 -2005, passed by Tribunal in ITA No. 397/Ind/2001.

(2.) THE question that arises for consideration in this appeal is, whether appeal involves any substantial question of law out of the impugned order of the Tribunal or in other words, whether two questions proposed by the appellant involve any substantial questions so as to admit the appeal. It is not in dispute that the pre -requisite of admitting any appeal under section 260A of the Income Tax Act is to find out involvement of substantial question of law.

(3.) HAVING heard learned counsel for the appellant and having perused record of the case, we are of the view that appeal does not involve any substantial question of law as is required to be made out under section 260A of the Act and hence, it merits dismissal in limine, resulting in upholding of the impugned order of the Tribunal.