2004 (2) TMI 22

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.... has filed this appeal under section 260A of the Income-tax Act, 1961 (in short "the Act"), against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (in short "the Tirbunal"), dated November 28, 2002. The assessee is a judicial officer. His claim that he had not been allowed pay scale at the appropriate time to which he was entitled was accepted by the High Court and it ....

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.... whereby relief had been allowed under identical circumstances. The said order of the Tribunal in B. Rai's case has already been upheld by this court in CIT v. B. Rai [2003] 264 ITR 617. Since the order of the Tribunal is in conformity with the law laid down by this court in B. Rai's case [2003] 264 ITR 617, we are of the view that no substantial question of law arises out of the order of th....