Leave to amend. 2.In this appeal the appellant has challenged the addition of Rs.34,902/- arising from I.T.A. No.2580/Ahd/1996 for Assessment Year 1991-92.
3.Heard Mr.S.N.Soparkar, learned Senior Advocate for the appellant, and Mr.M.R.Bhatt, learned Senior Standing Counsel for the respondent - Revenue.
4.The Tribunal has upheld the findings of fact recorded by C.I.T. after appreciation of evidence on record. In the circumstances, no question of law, much less a substantial question law, can be said to arise out of the impugned order of the Tribunal which requires determination at the hands of this Court.
5.In the result, the appeal is dismissed. There shall be no order as to costs.
Sd/-Sd/-
[ D.A.MEHTA,J ] [ H.N.DEVANI,J ] * * * 'Bhavesh'