1 D.B. INCOME TAX APPEAL NO.85/2009 Commissioner of Income Tax, Udaipur Vs. Udai Lal Anjana Date of Order :: 08-01-2010 HON'BLE THE CHIEF JUSTICE MR. JAGDISH BHALLA HON'BLE MR. JUSTICE DINESH MAHESHWARI Mr. K.K. Bissa, for the appellant. This income tax appeal arises out of the judgment of the Income Tax Appellate Tribunal which has been argued on behalf of the appellant. Though there is no substantial question of law involved, yet the following question of law has been proposed by the appellant- “(i)Whether in the facts and in the present circumstances of the case as well as in the law, the learned Tribunal is justified in confirming the non-speaking order of learned CIT(A) in deleting the addition made by the AO to the tune of Rs.51,90,896/- on account of disallowance of interest payment which were not part of audited books of account of the business?” Learned counsel for the appellant could not substantiate his arguments before this Court about the aforesaid question of law. We are of the considered opinion that the proposed question of law is nothing but based on appreciation of findings of fact. We are also of the considered opinion that the findings arrived at by the Appellate Authority and as affirmed by the Tribunal that the payment made for interest by the assessee had been for the business purposes and allowable under Section 28 to Section 36 of the Act and 2 not laid for capital expenditure or for personal purposes, is essentially a finding of fact based on appreciation of material on record and no question of law is involved in this appeal. Accordingly, this appeal fails, and is dismissed summarily. [DINESH MAHESHWARI],J. [JAGDISH BHALLA], CJ. Praveen