MISC. APPEAL No.61 OF 2002 ----- Against the order dated 30.8.2001 passed in ITA No.294 (Pat)/2001 by Income-tax Appellate Tribunal, Patna Bench, Patna. ----- TRIPTI NARAYAN SHARMA,SON OF LATE NEM NARAYAN SHARMA, RESIDENT OF LALOO POKHAR,P.S.AND DISTRICTR- MUNGER---- APPELLANT Versus 1.COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING,BIRCHAND PATEL MARG, PATNA 2.THE INCOME-TAX OFFICER, WARD MUNGER,MUNGER ------(Respondents) P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SUBASH CHANDRA JHA Prasad & Jha,JJ. The assessee has preferred this appeal under Section 260A of the Income-tax Act, aggrieved by the order dated 30.8.2001 passed by a Patna Bench of the Income-tax Appellate Tribunal in ITA No.294 (Pat)/2001. When the matter is taken up, Mr. Ajay Kumar Rastogi, appearing on behalf of the appellant, submits that the question of law involved in the present appeal has already been answered by a Division Bench of this Court in Tax Case No.13 of 1991 (Commissioner of Income-tax, Bihar, Patna Vs. Ramjee Prasad) by judgment dated 7th of February,2008. Mr. Harshwardhan Prasad appears on behalf of the Revnue. 2 We are of the opinion that this appeal being covered by the decision of this Court in the afore-mentioned case, same deserves to be dismissed. It is accordingly dismissed. (Chandramaulii Kr.Prasad) (Subhash Chandra Jha) Patna High Court, Dated,23rd of October,2008. NAFR/ ahk.