ITA 140/2007 Hon’ble P.C. Verma, J. Hon’ble S. Dhulia, J. Sri Pitamber Maulekhi, learned Standing Counsel for the appellant. Ms. Pooja Banga, learned Counsel for the respondent. Learned Counsel for the parties agree that the question of law raised in this appeal, on facts and law, is squarely covered and has already been answered by judgment and order dated 29.8.2008 rendered by Division Bench of this Court in ITA No. 137 of 2007 and another connected appeal between the same parties. Therefore, this appeal is also disposed of in the terms and conditions of the aforementioned judgment. Accordingly, appeal is dismissed. Question of law is answered in affirmative in favour of the assessee and against the Revenue. (S. Dhulia, J.) (P.C.V., J.) 19.11.2008 19.11.2008 Prabodh