ITA No. 49/2002 Hon’ble P.C. Verma, J. Hon’ble B.S. Verma, J. The controversy involved in this appeal has been decided by the Division Bench of this Court in Income Tax appeal No.69 of 2002, The Commissioner of Income Tax and another versus The Chief Officer, Zonal Officer, State Bank of India, 52, Rajpur Raod, Dehradun and other connected two appeals on 02.12.2005. This appeal is also dismissed in terms of the aforesaid ITA No. 69 of 2002. (B.S. Verma, J.) (P.C. Verma, J.) 03.07.2006 03.07.2006 P. Singh