TMI Blog2009 (7) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in the Matter of DCM Ltd. [2008 -TMI - 13326 - DELHI High Court] followed - 10 of 2009 - - - Dated:- 15-7-2009 - M.M. KUMAR and JASWANT SINGH, JJ. Mr. Rajesh Katoch , Advocate for the appellant. Mr. Rohit Sood, Advocate for the respondent. JUDGMENT M. M. KUMAR, J. - This order shall dispose of Wealth Tax Appeal Nos. 10 and 11 of 2009 as the issue raised in both the appeals is common. Facts are being taken from Wealth Tax Appeal No. 10 of 2009. 2. The instant appeal filed by the Revenue under Section 27 A of the Wealth Tax Act 1957 (for brevity 'the Act') challenges the order dated 31.3.2008 passed by the Income Tax Appellate Tribunal Delhi Bench 'H' New Delhi in WTA No. 140 D of 2006 for the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of 'urban land' chargeable to wealth tax. Dealing with the aforesaid aspect the Tribunal has held as under: " So far as the present case is concerned, the assessee has filed a copy of counter affidavit filed on behalf of Government of India before the Hon'ble High Court regarding illegal and unauthorised construction in the agricultural belt including Sainik Farm. The assessee has also filed various other documents including guide lines for regularisation of unauthorised colonies. On examination of these documents, it is clear that no construction is permissible in the area in which the plot of the assessee is located. In fact in whole of the Sainik Farm area under municipal bye laws construction has been prohibited. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the valuation date; or. . . . . but does not include land on which construction of a building is not permissible under any law for the time being in force in the area in which such land is situated or the land occupied by any building which has been constructed with the approval of the appropriate authority or any unused land held by the assessee for industrial purposes for a period of two years from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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