TMI Blog2011 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 19-1-2011 - ADARSH KUMAR GOEL, AJAY KUMAR MITTAL, JJ. T.K. Joshi for the Appellant. K.K. Kang for the Respondent. ORDER Adarsh Kumar Goel, J. This appeal has been preferred by the revenue under section 27A of the Wealth-tax Act, 1957 (for short, "the Act") against the order of the Income-tax Appellate Tribunal, Chandigarh dated 26-9-2007 in WTA No. 27/Chd./2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in dispute in the definition of assets under section 2(ea) of the Act on the ground that the land was agricultural land beyond the prescribed distance from the municipal limits. The Assessing Officer rejected the said objection but the CWT(A) sustained the same, which has been affirmed by the Tribunal. The CWT(A) observed : "4.3. ... The issue involved has already been decided by my ld. prede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al limit was perverse. In any case, consistent with the order in the connected case, matter should have been remanded to the Assessing Officer. 5. Learned counsel for the assessee points out that in the case of Kulbir Singh, the matter was remanded to the Assessing Officer and though the Assessing Officer held the land to be within the prescribed distance from the municipal limits, the CWT(A) vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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