Heard. Neither the Assessing Officer nor the Commissioner (Appeals) had recorded any finding as regards the unauthorised manner of utilisation
of the funds realised. It has not been indicated as to how there was infraction of any statutory requirement. On the contrary, the Tribunal has
recorded a clear finding that there was due compliance with the statutory requirements. In view of such findings of fact recorded by the Tribunal
holding that the case of the assessed fell beyond the ken of section 13 of the Income Tax Act, 1961, no question of law, much less a substantial
question of law, arises from the order of the Tribunal. We find no merit in this appeal, which is, accordingly, dismissed.
