(1.) APPEAL under Section of the Income Tax Act was admitted on 14.2.2005. The Court has not framed substantial question of law itself while admitting the appeal keeping in view the question of law framed by the appellant enumerated in the memo of appeal. After hearing learned Counsel for the parties on 18.3.2010, the following substantial question of law was framed by the Court:
(2.) KEEPING in view the fact that the controversy with regard to assessment year 1994 -95 and subsequent year 1997 - 98 has been settled upto appellate stage and question involve in the present assessment year is the same as of those years now it is not open for this Court to enter into illegality committed by the appellate authority or tribunal and appeal is not maintainable ?
(3.) THE respondent assessee claims to be employee of M/s Sahara India, a firm of which the assessee is working as Head of Department of personnel affairs. In form 16, the gross salary of the assessee has been disclosed as Rs. 1,57,250/ - per month.