SUMERPUR TRUCK OPERATORS UNION Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS appeal under Section 260A of the Income-tax Act, 1961, is directed against the order of the Income-tax Appellate Tribunal, Jodhpur Bench, dated February 22, 2002. The appellant has framed as many as nine substantial questions of law in para. No. 10 of the memo of appeal. However, learned counsel has pressed only question Nos. (ii), (iii), (iv) and (v). The said questions as reproduced are as under :

(2.) AS regards questions Nos. (ii) and (iii), it is contended by learned counsel that the appellant being a trade union registered under the Trade Unions Act is entitled for exemption under Section 10(24) of the Income-tax Act. In order to claim exemption, the following conditions are required to be satisfied :

(3.) AT this stage, learned counsel has also pressed questions Nos. (vi) and (vii). The findings being purely findings of fact, no interference is called for. Putting of the parameters laid down by this court for entertaining an appeal under Section 260A of the Income-tax Act, laid down by this court in Deputy CIT v. Marudhar Hotels (P.) Ltd. [2000] 245 ITR 138 no substantial question of law arises in this appeal. Thus, the appeal stands dismissed.