No substantial question of law survives when identical income-tax issues are already settled by a binding coordinate bench ruling.

In an income-tax appeal under Section 260A, the Delhi HC noted that the issues were already covered by an earlier coordinate bench decision involving the same parties and similar questions. On that basis, the questions raised were treated as no longer res integra, and no substantial question of law survived for consideration. The appeal was therefore dismissed as unmerited, and the pending applications were disposed of.

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Issues: Whether any substantial question of law arose in the revenue's appeal under Section 260A of the Income-tax Act, 1961 challenging the Tribunal's order for the relevant assessment year.

Analysis: The appeal was stated to be covered by an earlier coordinate bench decision involving the same parties and similar issues. In that view, it was accepted that the questions raised were no longer res integra and no substantial question of law survived for consideration.

Conclusion: No substantial question of law arose and the appeal was held to be unmerited.

Final Conclusion: The revenue's appeal was dismissed and the pending applications stood disposed of.

Ratio Decidendi: Where the issues raised in an income-tax appeal are already concluded by a binding coordinate bench decision on identical questions, no substantial question of law arises under Section 260A of the Income-tax Act, 1961.

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