B.N.Misra, J. - (1.) UPON hearing the learned counsel for the Revenue and learned counsel for the assessee, we direct the Tribunal to state the case and refer questions Nos. 2, 5 and 8 as extracted hereunder, to this court : "2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in confirming the order of the Commissioner of Income-tax (Appeals) in allowing the interest of Rs. 2,02,550 claimed by the assessee on the borrowed money utilised in granting advance without interest ? 5. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in confirming the order of the Commissioner of Income-tax (Appeals) in deleting the addition of Rs. 16,96,150 received on account of security deposits for cops but appropriated towards the sale proceeds ? 8. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in confirming the order of the Commissioner of Income-tax (Appeals) in directing the Income-tax Officer to allow development rebate on the cost of cops ?" We do not find any statable questions of law in respect of the remaining questions. Question No. 9 is a repetition of question No. 8. As regards questions Nos. 6 and 7, even the judgment of the earlier years referred to by the Tribunal are not available on record.
(2.) THE application is accordingly disposed of.;