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2005 (12) TMI 554

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....12-12-2005<br>TAX APPEAL No. 667 of 2005 To TAX APPEAL No. 670 of 2005 - -<br>Income Tax<br>MR. D.A.MEHTA AND MS. H.N.DEVANI, JJ. FOR THE APPELLANT : MR PRANAV G DESAI FOR THE RESPONDENT : None ....

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....d. In these circumstances,no substantial question of law arises from the impugned order of Tribunal. 2.However, even if it can be stated that a substantial question of law arises the same is alread....