ITA 1/2011 BEFORE HON’BLE THE CHIEF JUSTICE MR. MADAN B. LOKUR HON’BLE MR. JUSTICE AK GOSWAMI This appeal under Section 260-A of the Income Tax Act, 1961 has been filed again st an order dated 24.1.2003 passed by the Income Tax Appellate Tribunal, Gauhati Bench, Guwahati in ITA No.327 (Gau) of 1998. The relevant assessment year is 19 93-94. Learned counsel for the Revenue fairly says that in respect of some earlier asse ssment years i.e. 1994-95, 1995-96 and 1997-98 in respect of the same assessee, appeals were filed by the Revenue being ITA Nos.56/2003, 76/2003, 91/2003 etc. B y a judgment and order dated 26.6.2006, this Court was of the view that no subst antial question of law arises. Following the decision rendered in the connected matters, this appeal is also di smissed since no substantial question of law arises.