- (1.) This is an appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act, 1961/ against an order dated November 26, 1998, passed by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short called "the Tribunal"), in I. T.A. No. 1974/JP/1992 for the assessment year 1989-90. By the impugned order, the Tribunal allowed the assessee's appeal in part and in consequence reversed the order of the Commissioner of Income-tax (Appeals) on the issue raised in this appeal.
(2.) 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 section 260A ibid
(3.) Having heard the Learned Counsel for the appellant and on a 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 section 260A ibid.;