2004 (4) TMI 41

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..... ion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the order of the Commissioner of Wealth-tax (Appeals) directing the Assessing Officer to take the value of Prem Prakash Cinema Building as per finding of the first appellate authority for the assessment year 1979-80 by making enhancement by 10 per cent, in each assessment year over the value adop .....

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..... able property for the years under consideration by enhancing the value by 10 per cent, in each year over the value adopted for earlier year. That view has been affirmed by the Tribunal. Heard learned counsel for the parties. In the case of Special Land Acquisition Officer v. Mohd. Hanif Sahib Bawa Sahib, AIR 2002 SC 1558 in para. 13, their Lordships observed as under: "After due deliberations .....

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