@JUDGMENTTAG-ORDER
Jawahar Lal Gupta, J.
The Tribunal has referred the following question for the opinion of this court :
"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that income from property known as ''Amritsar Cotton Mills'' should be excluded from the assessment of the assessee for the assessment year 1978-79?"
2. The revenue is aggrieved by the deletion of Rs. 6,623 from the income of the assessee.
3. Mr. Sawhney contends that the Tribunal has given no reasons for deleting the addition on account of the income from property. This contention is misconceived. The Tribunal has examined the matter at length. Facts as emerging from the year 1950 onwards have been noticed. It was held that the Income Tax Officer had erred in making the addition of Rs. 6,623 on account of income from property.
4. The amount involved is too meagre. The tax effect would be still smaller. The finding is based on appreciation of evidence. In this situation, we do not find any ground to interfere with the view taken by the Tribunal. No question of law is involved in this case.
5. Dismissed. We are making no order as to costs as the counsel for the assessee has not put in appearance.
