Substantial question of law absent where Revenue's issues were already covered by earlier orders in the assessee's own case.

The Bombay HC held that the Revenue's proposed questions were already covered by earlier orders in the assessee's own case for prior assessment years. No distinguishing feature was shown to justify departure from those decisions, so the appeal did not raise any substantial question of law. The Revenue's appeal accordingly failed at the threshold and was dismissed.

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Issues: Whether the Revenue's appeal gave rise to any substantial question of law in view of the earlier decisions in the assessee's own case.

Analysis: The questions proposed in the appeal were found to be covered by earlier orders of the Court in the assessee's own case for prior assessment years. No distinguishing feature was shown to warrant a different view, and the Court held that the proposed questions did not raise any substantial question of law.

Conclusion: The appeal failed at the threshold and was dismissed.

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