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2016 (5) TMI 888 - HC - Wealth-taxUrban land - nature of land - whether any error was committed by the learned Tribunal while coming to the conclusion that the subject land is not urban land - Held that:- The relevant Assessment Year in the present case is admittedly much before the coming in force of the said amendment and as such the distance of examining whether such land is urban land or not an aerial distance or crow's flight based on such amendment would not arise. There is no infirmity in the findings of the learned Tribunal in view of the said observations of the Division Bench of this Court.
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