No substantial question of law arose where an earlier decision had already settled the same tax issue.

In an appeal under Section 260A of the Income-tax Act, the Delhi HC held that no substantial question of law arose because the issue had already been decided against the Revenue and in favour of the assessee in an earlier year involving the same assessee. Applying parity of reasons with that prior decision, the Court found the present challenge covered and dismissed the appeal.

---

---

Issues: Whether the appeal raised any substantial question of law, and whether the issue stood covered by an earlier decision on the same question.

Analysis: The appeal was filed under Section 260A of the Income-tax Act, 1961. The Court noted that the issue involved had already been decided against the Revenue and in favour of the assessee in an earlier decision concerning the same assessee for a different assessment year. For parity of reasons, the Court found that no substantial question of law arose for consideration in the present appeal.

Conclusion: The appeal was dismissed and the challenge failed.

---