By the Court The facts in this appeal and in the appeal of assessee's brother i.e., D.B. IT Appeal No. 74 of 2000 are common, therefore, following the view taken by us in the case of CIT v. Lal Chand Agarwal in (D.B. IT Appeal No. 74 of 2000), we find no merit in the appeal. Consequently, the appeal stands dismissed. OPEN