Koshy, J.

This appeal is filed by the Revenue raising the following questions as substantial questions of law arising from the order of the Income Tax Appellate Tribunal.

1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to the benefit of section 115H of the Income-tax Act?

2. Whether on the facts and in the circumstances of the case and the provision being applicable only in a case where the person was assessed earlier as a non-resident, the Tribunal is right in law and fact in relying on the order of the Tribunal for a subsequent year (1992-93) for which year there was no adjudication of the issue by the Tribunal?

3. Whether on the facts and in the circumstances of the case, should not the Tribunal have consider the issue on merits for the assessment year without relying on an order for the subsequent year?

The assessment year is 1991-92. The assessee was a non-resident and he had deposited money in non-resident account with various branches of States Bank of Travancore. Central Bank of India, Indian Bank etc. When he came back to India, he claimed concessional rate of tax under section 115H of the Income-tax Act and filed necessary de