Section 43 in Income-Tax (Appellate Tribunal) Rules, 1963
43. Dismissal if no question of law arises - On the day fixed for the hearing of the application or any other day to which the hearing may have been adjourned, after hearing the parties, the Tribunal shall dismiss the application, if it is of the opinion that no question of law arises out of the order passed under sub-section (1) of section 254.
