Judgment 1. No question of law arises from the impugned order passed by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur. The assessee claimed that he had left India for the purposes of employment. The assessing authority as well as the Tribunal caine to the conclusion that the assessee failed to produce any material to show that he had left India for the purposes of employment or that he had emigrated from the country for the same purpose. This being a finding of fact, cannot be reopened by us in appeal. 2. Accordingly, the appeal fails and is hereby dismissed.