18 D.B.INCOME TAX APPEAL NO.127/2006. DATED : 09.01.2007 HON'BLE MR. RAJESH BALIA, J. HON'BLE MR. CHATRA RAM JAT, J. Mr.K.K.Bissa for appellant. ***** We have heard learned counsel for the appellant and considering the fact that appeal arising out of the very same judgement in respect of the same assessee for the Assessment Year 1996-97, has since been dismissed by this Court holding that no substantial question of law has arisen for considering the appeal. This appeal refers to Assessment Year 1994-95 must also failed as the common question was about the validity of initiation of reassessment proceedings which was found to be based on no material. Accordingly this Income Tax Appeal is dismissed in view of the judgment passed in D.B. Income Tax Appeal No.130/2005 [CIT Vs. Smt. Sohani Devi Sodani ] decided on 04.01.2006. [CHATRA RAM JAT]J. [RAJESH BALIA], J. mamta