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TMI Blog2005 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it has got no relevance with this appeal. The appeal fails and is dismissed involving no question of law within the meaning of section 260A - - - - - Dated:- 3-1-2005 - Judge(s) : A. M. SAPRE., ASHOK KUMAR TIWARI. JUDGMENT The judgment of the court was delivered by A.M. Sapre J.- This is an appeal filed by the assessee under section 260A of the Income-tax Act, 1961 against an order dated February 29, 2000, passed by the Income-tax Appellate Tribunal (for short hereinafter referred to as "the Tribunal"), in I.T.A. No. 268/Ind of 1995. This appeal was admitted for final hearing by passing the following order on July 20, 2000. This is what the order sheet of July 20, 2000 records: "July 20, 2000. Shri R.L. Jain, L. C. for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt on July 20, 2000, with that of the substantial questions of law proposed by the appellant/assessee in their memo of appeal, we find that they do not match and tally with each other. This is what was proposed by the appellant in their memo of appeal in para7: "i. Whether, on the facts and circumstances of the case, section 68 of the Act can be applied in the case of the appellant for the assessment year 1991-92? ii. Whether the learned Tribunal is not applying section 69 of the Income-tax Act to the facts of the case and erred in placing the burden of proof on the appellant to prove the genuineness of the transactions specially when the Revenue had no material? iii. Whether the order of the learned Tribunal holding that the liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 260A of the Act is very clear. It only empowers this court to hear the appeal on the question framed by this court at the time of admission of appeal. It cannot be heard and decided on any other question not framed. Admittedly, what is framed in this appeal does not relate to this appeal nor does it arise out of the order of the Tribunal. In substance, it has got no relevance with this appeal. It is in other words, entirely foreign to the factual and legal controversy decided by the Tribunal by the impugned order. It cannot be answered by us because it does not arise and secondly even if it is answered which we are afraid is not permissible, the appeal cannot be disposed of on the merits. In view of the aforesaid discussion, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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