M.SAPRE, J. - (1.) PASSED by Income -tax Appellate Tribunal, Jaipur (for short called Tribunal) in ITA No. 1197/Jp/2008 for the period asst. yr. 2005 -06.
(2.) BY the impugned order, the Tribunal dismissed the Revenue's appeal and affirmed the order of CIT(A) on the issue raised in this appeal.
(3.) SO the question that arises for consideration in this intra Court appeal is whether it involves any substantial question of law within the meaning of s. 260A ibid ? Having heard the learned counsel for the appellant and on perusal of record of the case, we are inclined to dismiss the appeal in limine as in our opinion the appeal does not involve any substantial question of law as is required to be made out within the meaning of s. 260A ibid.;