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    <title>Dismissal if no question of law arises</title>
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    <description>On the day fixed for hearing or any adjourned day, after hearing the parties, the Tribunal shall dismiss the application if it is of the opinion that no question of law arises out of the order passed under the relevant statutory provision governing income-tax appeals.</description>
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      <description>On the day fixed for hearing or any adjourned day, after hearing the parties, the Tribunal shall dismiss the application if it is of the opinion that no question of law arises out of the order passed under the relevant statutory provision governing income-tax appeals.</description>
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