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Issues: Whether the appeal raised any substantial question of law for admission and whether it was covered by the earlier decision relied upon by the assessee.
Analysis: The appeal was treated as covered by the earlier decision of the same Bench. In view of that binding precedent, no substantial question of law was found to arise for admission.
Conclusion: The appeal was not admitted and stood dismissed.
Final Conclusion: The impugned order was left undisturbed as the appeal failed at the threshold for want of any substantial question of law.
Ratio Decidendi: Where the controversy is covered by an earlier binding decision, no substantial question of law arises for admission of the appeal.