- (1.) Learned counsel for the appellant fairly states that the point involved in this appeal is covered against the appellant by the Judgement of this court in CWT V/s. B. K. Sharma, 1991 187 ITR 325.
(2.) In view of the Judgement in B. K. Sharma's case, 1991 187 ITR 325 (SC) and for the reasons recorded therein, we dismiss this appeal. No costs.;