ITA No. 14/2008 Hon’ble Prafulla C. Pant, J. Hon’ble Dharam Veer J. Heard Sri S.K. Srivastava, learned Counsel for the appellant and Sri. H.M. Bhatia, Advocate holding brief of Sri Arvind Vashista, learned counsel for the respondent. Having considered the submissions of learned counsel for the parties and after going through the impugned judgment and order dated 21.09.2007 passed by Income Tax Appellate Tribunal, Delhi in ITA No.2414/Del/2004, we are of the view that there is no substantial question of law involved in the appeal. As such, the same is liable to be dismissed. The appeal is dismissed summarily. (D.V., J.) (P.C.P., J.) 20.03.2008 Arti