ORDER
CM 49 of 2002
Allowed subject to just exceptions.
IT Appeal 126 of 2002
2. While holding that the assessed was entitled to exemption under section 10(22) of the Income Tax Act, 1961, the Tribunal has relied on its orders passed in the case of the assessed in respect of the earlier years. Mr. R.D. Jolly, the learned senior standing counsel for the revenue, has not been able to point out any distinctive feature, which has now been brought on record by the assessing officer while passing the order for the present assessment year, i.e., 1996-97 and the same was not available in the previous years. Admittedly, the orders pertaining to the earlier years have attained finality. In this view of the matter, no substantial question of law arises from the order of the Tribunal. The appeal is, accordingly, dismissed.