https://www.taxtmi.com/caselaws?id=213285 The ITAT upheld the dismissal of the appellant's appeals for all assessment years. It affirmed the classification of agricultural lands as urban land for wealth tax assessment, rejecting the challenge to the validity of the notice issued under section 17 of the Wealth Tax Act. The appellant's contentions regarding the notice's legality and re-assessment orders' jurisdiction were not considered as they were not raised before the CWT(A), leading to the dismissal of the grounds related to the notice issued under section 17. en-us Wed, 29 Feb 2012 00:00:00 +0530 Tue, 15 May 2012 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213285 The ITAT upheld the dismissal of the appellant's appeals for all assessment years. It affirmed the classification of agricultural lands as urban land for wealth tax assessment, rejecting the challenge to the validity of the notice issued under section 17 of the Wealth Tax Act. The appellant's contentions regarding the notice's legality and re-assessment orders' jurisdiction were not considered as they were not raised before the CWT(A), leading to the dismissal of the grounds related to the notice issued under section 17. Case-Laws Wealth-tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213285