J U D G M E N T O r d e r T x e f f e c t i s v e r y n o m i n l . E v e n o t h e r w i s e , t h e r e i s n o s u b s t n t i l q u e s t i o n o f l w w h i c h r i s e s f o r c o n s i d e r t i o n . T h i s p p e l i s d i s m i s s e d c c o r d i n g l y . * * * Krishan Kumar Aggarwal v. Assessing Officer, Income-tax