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2015 (11) TMI 1050 - AT - Wealth-taxDeletion in net wealth - Agriculture land or urban land - Held that:- Finding of the ld.CWT(A) would indicate that the ld.First Appellate Authority has relied upon the reasoning given by his predecessor. That reasoning has already been set aside by the Tribunal for re-adjudication. Therefore, we allow the appeal of the Revenue and set aside the impugned order. The issue is restored to the file of ld.CWT(A) for re-adjudication - Decision in assessee's own previous case followed [2013 (8) TMI 919 - ITAT AHMEDABAD] - Matter remanded back - Decided in favour of Revenue.
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