D.B. INCOME TAX APPEAL NO.55/2007 Commissioner of Income Tax-I, Aaykar Bhawan, Jodhpur Vs. Shri Shree Prakash Soni DATE OF ORDER : 10.08.2007 HON'BLE MR. JUSTICE P.B. MAJMUDAR HON'BLE MR. JUSTICE DEO NARAYAN THANVI Mr. K.K.Bissa for the appellant. Heard learned counsel for the appellant. Learned counsel submitted that regarding earlier assessment years as well as subsequent assessment years in the case of the very same assessee, the order of the Tribunal has already been confirmed by the decision of this Court in D.B.Income Tax Appeal Nos.30/2007 and 22/2007. The substantial question which has been raised by the Department in this appeal has been dealt with in the aforesaid appeals and the appeals have been dismissed by this Court. In view of the same and especially when the order of the Tribunal has been confirmed in the case of the very assessee for earlier and subsequent assessment period and identical question has been raised in this appeal, which has been raised in D.B.Income Tax Appeal Nos.30/2007 and 22/2007, this appeal is also required to be dismissed on the same ground. Accordingly, no substantial question of law arises for determination of this Court in this appeal. The appeal stands dismissed. No order as to costs. (DEO NARAYAN THANVI), J. (P.B.MAJMUDAR), J. ms rathore