- (1.) This appeal by assessee for assessment year 1991-92 is directed against the order of Commissioner (Appeal's), Jodhpur, dated 2-3-1994.
(2.) I have heard the arguments of both the sides and also perused the records.
(3.) The assessee-appellant has raised six grounds of appeal but ground Nos. 2 to 6 have not been pressed by the learned authorised representative of assessee during arguments so the same are dismissed accordingly.;