ITA 17/2011 BEFORE HON’BLE THE CHIEF JUSTICE MR.MADAN B. LOKUR HON’BLE MR. JUSTICE HRISHIKESH ROY (Madan B. Lokur, CJ) Learned counsel for the Revenue has brought to our notice a decision ren dered by a Division Bench of this Court in ITA No.36 of 2010 decided on 26.11.20 10 pertaining to the same assessee and with regard to the same issued raised. In this decision a reference has been made to an earlier decision render ed in ITA No.5 of 2009 decided on 7.5.2009 pertaining to the same assessee and t he same issue. It has been held by this Court that no substantial question of la w arises. Following the decisions rendered in ITA No.5 of 2009 and ITA No.36 of 20 10, the appeal is dismissed as no substantial question of law arises.