VIPIN SANGHI, J. ( 1 ) THIS appeal under Section 260a of the Income Tax Act (for short the 'act') has been preferred by the Appellant against the order passed by the income Tax Appellate Tribunal (for short 'the Tribunal') in T. D. S No. 116/del/2004 relevant to the assessment year 1999-2000 dated 16. 9. 2005. ( 2 ) THIS Court has considered and pronounced upon the issues raised in the present appeal while dealing with ITA Nos. 906/06 and 909/06 in the case of the same Assessee in appeals filed by the Revenue arising out of the same order which is impugned herein. By an order dated 10. 7. 2006 in the said appeals, we have already held that no substantial question of law arises for our consideration in the facts of the present case. Since the facts in the present case are identical with those considered in ITA Nos. 906/2006 and 909/2006, we do not see any reason to take a different view. ( 3 ) ACCORDINGLY we hold that no substantial question of law arises in the present appeal and the same is therefore dismissed.