Hon'ble Prakash Krishna,J.
Heard Sri Shambhu Chopra, learned counsel for the department and Sri Ashish Bansal, learned counsel for the respondent.
Challenging the order dated 26.06.2000 passed by Income Tax Appellate Tribunal, Allahabad in I.T.A. No. 864 (Alld) of 1992 and other connected appeals, the present appeal has been filed.
In the memo of appeal, the following substantial questions of law have been raised:
"1. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal ('the Tribunal' hereinafter) was correct in law in not upholding the action's of the Assessing Officer's action in disallowing the commission of Rs.3,11,235/- paid by the assessee to M/s Mohd. Ayub Mohd. Azmatullah & Co.?
2. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in rejecting the Department's appeal?"
Having heard the learned counsel for the parties, we find that the Tribunal has relied upon its earlier order passed in I.T.A. No. 864 & 1022 (A)/92. Copy of the said order is not before us. It is mentioned in the order under appeal that the payment of commission to M/s Mohd. Ayub Mohd. Azmatullah & Co. was under the agreement. The said finding is essentially a finding of fact. In the absence of any contrary material, it is not possible to take a different view of the matter. Appeal is concluded by finding of fact.
No substantial question is involved in the present appeal. The appeal is dismissed.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 6.4.2012 MK/