NANDLAL KHANCHAND KHATRI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE decision rendered in this appeal shall govern the disposal of other connected appeals being ITA No. 48 of 2001 (N. Khanchand Khatri v. CJT), IT Ref. No. 49 of 2001 (N. Khanchand Khatri v. CIT) and ITA No. 50 of 2001 (N. Khanchand Khatri v. CIT) as all these appeals involve common issues and, secondly, they are filed by the same assessee except the difference being that these appeals arise out of different assessment years and were disposed of by a common order by the Tribunal, Indore.

(2.) THE present appeal is filed under Section 260A of the IT Act, 1961, which arise out of order dt. 12th April, 2001, by the Tribunal, Indore, in ITA Nos. 216, 217 and 218/Ind. of 1996.

(3.) HAVING heard learned counsel for the appellant (assessee), and having gone through the impugned order of the Tribunal, we find no merit in this appeal worth admission. In our considered view, the appeal does not involve any question of law much less substantial question of law--a prerequisite for entertaining the appeal.