COMMISSIONER OF INCOME TAX Vs. RELAXO FOOTWEAR

JUDGEMENT

(1.) HEARD learned counsel for the appellant.

(2.) THIS appeal under Section 260A of the Income-tax Act, 1961, is directed against the order of the Income-tax Appellate Tribunal, Jodhpur Bench, Jodh-pur, dated May 31, 2001. The question suggested by the Revenue in this appeal as a substantial question of law involved in this case is as under :

(3.) IN that view of the matter, the finding reached by the Tribunal is a finding of fact which does not give rise to a question of law.