A.M.SAPRE, J. - (1.) THIS is an appeal filed by the CIT under S. 260A of the IT Act against an order dt. 26th March, 2010 passed by Income-tax Appellate Tribunal, Jodhpur Bench, Jodhpur (for short called "Tribunal") in ITA No. 661/Ju/2008 for the period asst. yr. 2006-07 [reported as Asstt. CIT vs. Raj Dhariwal (2011) 63 DTR (Jd) (Trib) 113.
(2.) BY impugned order, the Tribunal allowed the assessee's appeal and partly allowed the appeal of the Revenue and in consequence reversed the order of CIT(A) on the issue raised in this appeal. 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 ?
(3.) 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.;