S.K.KESHOTE, J. - (1.) HEARD learned counsel for the appellant -assessee and perused the entire material available on the record of the appeal.
(2.) IT is not in dispute that the appellant -assessee obtained the audit report within the specified date, i.e., 31st of Under s. 139(1) of the IT Act, 1961, the appellant -assessee was required to file the return of income on or before 31st report was not filed therewith.
(3.) IN the facts of this case, we are satisfied that no question of law much less any substantial question of law arises from withholding of audit report though in time it is obtained by him is another ground which creates suspicion and doubt in the mind of the Court. In the memo of appeal, the appellant -assessee has framed as many as 6 questions but none does arise for consideration of the Court in the matter. In the result, the appeal fails and the same is dismissed.;