- (1.) This appeal by assessee for assessment year 1989-90 is directed against the order of Commissioner (Appeals), Jodhpur, dated 21-3-1994.
(2.) I have heard the arguments of both the sides and also perused the records including the written submission of the learned authorised representative of assessee furnished on record.
(3.) The assessee-appellant has raised as many as five grounds of appeal. Ground No. 4 and 5 are general and as such call for no specific decision on my part Ground Nos. 2(b), (c) and (d) have not been pressed by the learned authorised representative of assessee during arguments before me and so the same are dismissed accordingly.;