D.B.INCOME TAX APPEAL NO.106/2006 COMMISSIONER OF INCOME TAX VS. OM PRAKASH BHATI DATE OF ORDER : 9/10/2006 HON'BLE SHRI RAJESH BALIA, J. HON'BLE SHRI GOPAL KRISHAN VYAS, J. Mr.Vivek Shrimali for Mr.Sangeet Lodha, for the appellant. It is stated by learned counsel for the appellant that Income Tax Appeal No.40/2004 (CIT Vs. Om Prakash Bhati) raising similar issue for earlier assessment years has since been dismissed, as not raising any substantial question of law, on 8/8/2005. In view thereof, this appeal also fails and is hereby dismissed. (GOPAL KRISHAN VYAS), J. (RAJESH BALIA), J. Pankaj Baweja.