1999 (11) TMI 9 - ALLAHABAD HIGH COURT

Extract:
.......arged. Similarly, P. K. Palwankar v. CGT 1979 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz 1974 96 ITR 646(Ker) on which also learned counsel for the assessee placed reliance are of no help to the assessee. The Tribunal s order is concluded by findings of fact and in our view no question of law arises. The applications are, accordingly, rejected.