(1) THE assessee is the appellant. The appellant wanted certain questions to be framed and the Statement of Case made by the Income Tax Appellate Tribunal (for short "the Tribunal"). The Tribunal refused to do so. Thereupon, the matter was brought before the High Court under Section 256(2) of the Income Tax Act, 1961 and the High Court too rejected the said application. The High Court noticed that the assessee had not taken any steps to recover the advances and which is a finding of fact and, therefore, no question of law arises in the matter. We have been taken through the order made by the Tribunal. We find there is a justification for the High Court to have refused to call for a statement in the case on the question formulated by the assessee. We find no merit in this appeal. It is accordingly dismissed. No order as to costs.