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2014 (1) TMI 516 - HC - Wealth-taxLiability to wealth tax - whether the grove land situate in urban area on which no construction was permissible would come within the expression of 'urban land' under Section 2 (b) of the Wealth Tax Act 1957 - Held that:- without disclosing the fact that the present appeals have been entertained by the High Court, and a date has been fixed for hearing, the appellant pursued the matter in Tribunal, to rectify the order to his benefit on the question of assessment. He also did not inform the Tribunal that whether the land is included within the meaning of Section 2 (ea) (vi) of the Wealth Tax Act. We strongly deprecate the conduct of the appellant in pursuing the matter of rectification, for his advantage without reference to filing of the appeal - since the appellant had filed rectification application, which was allowed, and the order of the Tribunal has been modified to the effect that the matter is remanded to the CWT (A), we find that these appeals have become infrutuous - Decided against assessee.
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