- (1.) This appeal is directed against the judgment and order dated 4th February, 2000 of the learned Tribunal in relation to the assessment years 1990-91 to 1994-95. The said appeal was admitted by this Court on 15th March, 2001 on the following substantial question of law: "Whether on the facts and circumstances of the case the learned Tribunal was justified in law that land at Asola, New Delhi is an agricultural land and as such, the value of the agricultural land is not assessable to wealth tax though the assessee did not disclose any agricultural income?"
(2.) From the aforesaid question we are unable to understand as to why this appeal got to be admitted on the fact-finding as the same cannot be a substantial question of law. In any view of the matter, this appeal cannot be adverted for examining the fact-finding. Therefore, we have seen the impugned judgment and order of the learned Tribunal. The learned Tribunal in paragraph 9 of the impugned judgment and order recorded that the said particular plot of land is an agricultural land as it has been found by the learned Tribunal in assessee's own case in relation to assessment year 1989-90 [ITA 389 (Calcutta) of 1993. On the contrary, the learned Tribunal treated the piece of land as an agricultural land and the order of the Commissioner of Wealth Tax was confirmed.
(3.) In view of this fact-finding reached by the learned Tribunal in relation to previous assessment year and no appeal having been taken out against the same recording identical fact-finding, it binds the subsequent proceedings between the same parties in relation to different assessment year.;