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    <description>The High Court noted that the questions raised were the same as those already considered in ITA No. 143/2002 decided on 21 August 2003. Applying the reasons given in that earlier order, it held that the present appeal was liable to be rejected and rejected it, with no order as to costs.</description>
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      <description>The High Court noted that the questions raised were the same as those already considered in ITA No. 143/2002 decided on 21 August 2003. Applying the reasons given in that earlier order, it held that the present appeal was liable to be rejected and rejected it, with no order as to costs.</description>
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