Om Parkash, J. - (1.) HEARD counsel for the applicant.
(2.) THE Department has raised the following question which was not allowed by the Appellate Tribunal to be referred to this court under Section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's interpretation of what the figures constitute against the interpretation given by the Assessing Officer does not give rise to a mixed question of law and fact?" THE question for consideration before the Tribunal was as to what investment was made towards the construction of the house by the two brothers. A certain diary was seized in which some entries relating to the construction of the house were found. On the basis of those entries, a higher investment was assessed by the Department, but the Tribunal accepted the case of the assessee considering the report of the approved valuer, the entries made in the diary seized by the Department and other relevant materials. From these, it appears that no question of law arises and a pure finding of fact was recorded by the Tribunal regarding the investment made towards the construction of the house. THErefore, the application fails and is dismissed.;