- (1.) Heard the learned counsel for appellant.
(2.) Commissioner of Income Tax(Appeals), Jaipur discussed the issues in detail and held that there was no concealment of facts so far as the claim of deduction under Section 10BA of the Income Tax Act, 1961 is concerned. After quoting the finding of CIT(A), the Income Tax Appellate Tribunal, Jaipur Bench 'A', Jaipur, while dismissing the appeal of the Department, observed that the said finding could not be controverted nor any material brought on record to establish otherwise, and consequently, affirmed the finding of the CIT(A), vide its order dated 25.02.2011.
(3.) After hearing the learned counsel for appellant in the light of reasons assigned by the Commissioner of Income Tax(Appeals) as well as the Income Tax Appellate Tribunal, we are of the view that issue involved in the present appeal is purely of question of fact and there is concurrent finding of fact recorded by Appellate Authority as well as Appellate Tribunal. An income tax appeal can be admitted only on substantial question of law, involved in the appeal and in our view, no substantial question of law is involved in the present appeal, hence it is dismissed in limine.;