Citation : 2007 Latest Caselaw 1858 Del
Judgement Date : 26 September, 2007
ORDER
1. In this appeal "which is directed against the order dated 17-11-2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'G' in ITA No. 1940/Delhi/2004, the tax effect is admittedly less than Rs. 4 lakhs. It is stated to be about Rs. 3 lakhs. We are, therefore, not at all clear why this appeal has been preferred contrary to the instructions issued by the Central Board of Direct Taxes.
2. Apart from the above, we find that the issues that have been raised are purely factual in nature as has been indicated by the Tribunal in paragraph 4 of the impugned order.
3. Under the circumstances, we are of the view that no substantial question of law arises for consideration.
4. Dismissed.
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