JUDGMENT
OM PRAKASH, C. J.
By this application made under s. 256(2) of the IT Act, 1961, the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court:
1. On the facts and circumstances of the case was the Tribunal justified in not accepting the contention that the assessment has not been completed within the time-limit without verifying whether the order has been put beyond the access of the assessing authority before the time-limit especially when there is a gap of more than four months after the expiry of the time-limit and service of the order?
2. Was the Tribunal justified in sustaining the addition of Rs. 88,150 as these amounts have been utilised for expenses which have been estimated?”
2. Originally the assessee raised as many as three questions in the application made under s. 256(1). The Tribunal referred question No. 3 only to this Court. The question Nos. 1 and 2 were not referred to this Court by the Tribunal.
3. Counsel for the assessee states before us that he does not press for the reference of question No. 2. The only question for consideration is whether question ]go_ 1 is a question of law, referable to this Court.
4. We have carefully gone through the order of the Tribunal, the perusal of which shows that the contention of the assessee was that the assessment order was not passed before 31st March, 1990, inasmuch as that was served on the assessee only in August, 1990. The Tribunal clearly recorded a finding that the order was despatched on 30th March, 1990. This is a finding of fact and no question of law arises therefrom. We, therefore, decline to direct the Tribunal to refer question No. 1 for the opinion of this Court.
The application is, therefore, rejected.