+ Orderc o/o 08,11.2004 Present: Ntr R-D. Jolly udth Mr S.C. Shama and Mr ^{ay Jha for the appellant ITA-No. 42612o,04 Ttre tlbunal whtle disposthg the appeal relied. upon its earltef decision in the case of assessee'for the assessment year 1991 which was challenged in appeal ITA 332 /2OO4 which czrme to be dlsmissed on 02.08.2004. Ie view of this no substantal question of law arises and hence ttre appeal is' dtsmissed. November O8, 2OO4 M CHIEF JUSTICE fu. .BADAR DIIRREZAHMED, J \ SHRI SHYAM SALES O2-O3 Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified