High Court dismisses appeal for lack of legal question. Assessee failed to prove leaving India for work. Tribunal decision upheld.

The High Court of Rajasthan dismissed the appeal as no question of law arose from the impugned order passed by the Income-tax Appellate Tribunal. The assessee failed to provide evidence that he had left India for employment purposes. The court upheld the Tribunal's decision as a finding of fact that cannot be reopened on appeal.

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The High Court of Rajasthan dismissed the appeal as no question of law arose from the impugned order passed by the Income-tax Appellate Tribunal. The assessee failed to provide evidence that he had left India for employment purposes. The court upheld the Tribunal's decision as a finding of fact that cannot be reopened on appeal.

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