- (1.) THIS wealth -tax appeal relates to the asst. yr. 1987 -88. The impugned order of the Tribunal has relied upon its own earlier similar orders of the asst. yrs. 1984 -85, 1985 -86 and 1986 -87 (wrongly mentioned as 1987 -88 in the Tribunal's order).
(2.) IT has not been mentioned anywhere in the appeal that in respect of these three earlier assessment years, the orders of the Tribunal had been challenged by the Department. The Department being the same, would be aware of what has transpired with regard to the earlier three assessment years and, therefore, if it has not been mentioned in the memo of appeal that the Tribunal's orders for the three earlier assessment years had been challenged, we consider that it would be safe to assume that the Department had accepted the similar view taken in the orders for the earlier 3 years.
(3.) EVEN otherwise, in this 20 year old matter, we do not find any substantial question of law arising from the Tribunal's order, which has merely followed its own earlier decisions. When for 3 consecutive assessment years the Tribunal has taken a particular view for the same assessee, which has not been challenged in the High Court or Supreme Court, and when there has been no subsequent contrary view taken in any order of any Tribunal or any High Court or Supreme Court in respect of any other assessee, it would be a little difficult to accept that the Tribunal should not follow its own earlier view. The appeal is dismissed as above.;