(1.) After hearing learned counsel for the parties we admit this appeal and frame the following substantial question of law:-
(2.) Since a short question of law is involved, filing of paper books is dispensed with.
(3.) The Assessee is aggrieved by an order dated 7th March, 2002 passed by the Income Tax Appellate Tribunal, Delhi Bench 'A' in ITA Nos.7486 and7487/Del/1995 relevant for the assessment years 1991-92 and 1992-93.