- (1.) We find that this appeal is barred of limitation by eleven days. We have perused the record with a view to find out whether appeal involved any substantial question of law within the meaning of Section 260A of the Income Tax Act, 1961 (for brevity, 'the Act of 1961').
(2.) This is appeal appeal filed by the assessee under Section 260A of the Income Tax Act against an order dated 28.07.2011 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in ITA No.171/Jod/2011.
(3.) Having perused the record of the case, we are of the considered opinion that appeal does not involve any substantial question of law within the meaning of Section 260A of the Income Tax Act and, therefore, we are not inclined to admit this appeal.;