2013 (8) TMI 919

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..... of the Commissioner of Wealth-Tax (Appeals)-XV, Ahmedabad dated 19.10.2012 for A.Y.2007-2008. 2. The grounds raised by the Revenue are as under: 1. The ld.CWT has erred in law and on facts in deleting the additions of ₹ 47,68,180/-, ₹ 68,47,600/- and ₹ 59,84,000/- made in respect of Ambali, Vejalpur and Makarba village lands, respectively by holding these lands as agricul .....

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..... ssessee s appeal. He further submitted that there has been a retrospective amendment in Wealth-tax Act, 1957 by way of Finance Act, 2013 with retrospective effect from 1.4.1993, as per which clause (ea) of section 2 of Wealth Tax Act, 1957 was amended. He submitted that either this appeal of the assessee may be kept pending till the disposal of the appeal by the Hon ble Gujarat High Court or it ma .....

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