JUDGMENT Swatanter Kumar, J.
1. This appeal under section 260 is directed against the order of Income-tax Appellate Tribunal dated 5th November, 2004 for the assessment year 1997-98. The proposed questions of law raised in the present appeal by the Revenue are similar to the ones raised by the Department in ITA 294/2005 against the same assessed though for different years.
2. The Division Bench has dismissed the appeals preferred by the Revenue in the said ITA No. 294/2005 holding that no question of law much less a substantial question of law arises for consideration in the appeal. Consequently, while adopting the same reasoning, we also find no merit in this appeal and the same is dismissed while leaving the parties to bear their own costs.