2005 (1) TMI 103

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....ppeal filed by the assessee under section 260A of the Income-tax Act, 1961, against an order dated September 17, 2004, passed by the Tribunal (ITAT) in Miscellaneous Application No. 31/Ind/04, rejecting the prayer made by the assessee for rectification of order dated April 29, 2004, passed by the Tribunal in I.T.A. No. 741/Ind/98. The short question that arises for consideration in this appeal ....

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....not persuade ourselves for finding out any substantial question of law out of the impugned order of the Tribunal. As a necessary consequence, we have no option but to dismiss the appeal in limine. Learned counsel for the assessee challenged the impugned finding of the Tribunal contending that it is contrary to banking norms etc. We are not impressed by any of the submissions as they are basical....