INCOME TAX OFFICER Vs. BABU LAL JAIN

JUDGEMENT

(1.) THE Revenue has filed this appeal under S. 260A of the IT Act, 1961. It maintains that the following question of law arises for consideration of this Court :

(2.) WE have heard the learned counsel.

(3.) THE amount involved is too meagre. Even on facts the Department has no justification for filing this appeal. It not only adds to the work but also results in the avoidable expenditure to the Revenue. The appeal is wholly frivolous. Nothing has been pointed out to show that the findings recorded by the Tribunal are wrong or unfair. No substantial question of law arises. Resultantly, the appeal is dismissed with costs. The costs are fixed at Rs. 5,000.