(1.) HEARD learned counsel for the appellant.
(2.) THE appeal is directed against the order of the Tribunal, Jodhpur Bench, Jodhpur, dt. 13th Sept., 2004, passed in two cross -appeals filed by the Revenue as well as the assessee relating to the asst. yr. 1992 -93.
(3.) HAVING heard learned counsel and perused the record placed before us which has been referred to by the learned counsel, we are of the opinion that no substantial question of law arises for consideration in this appeal.