2011 (4) TMI 88

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....ant.   ADARSH KUMAR GOEL, J.   1. 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, New Delhi dated 1.9.2009 in WTA No.06/Del/09 for the assessment year 2000-01 claiming following substantial questions of law:-   "(i) Whether on the facts and in the circu....

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....g its order for the earlier assessment year. The Tribunal dismissed the appeal of the department on the ground of smallness of the amount involved. 3. We have heard learned counsel for the appellant.   4. Learned counsel for the appellant submits that the monetary limit for filing appeal was not applicable to wealth tax cases and in any case, on the date of filing of appeal before the T....