SUVAS ESTATES PVT LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal under Section 260a of the IT Act filed by an assesses against an order, dt. 17th Sept. , 2002, passed by Income-tax Appellate Tribunal, Bench at Indore (for short called Tribunal, infra) in ITA No. 228/ind/1996.

(2.) HEARD Shri G. M. Chafekar, learned senior counsel with Shri S. K. Jain, learned counsel for the appellant on the question of admission.

(3.) HAVING heard learned counsel for the appellant (assessee) and having perused record of the case, we are of the considered opinion that this appeal does not involve any question of law much less substantial question of law as is required to be made out under Section 260a of the Act. Since, the prerequisite, or we may say, sine qua non for entertaining the appeal under Section 260a of the Act being not present in the appeal, we dismiss the appeal in limine.