2011 (1) TMI 205

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....red 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 for the assessment year 2003-04 claiming following substantial question of law :-  "1.  Whether on the facts and in the circumstances of the case, the ITAT was justified in law in confirming the....

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....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. predecessor vide his appellate order for the assessment year 2003-04 and by me vide my orders of date for the assessment years 1998-99 to 2001-02 in the case of Sh. Kulbir Singh (HUF). The f....

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.... 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) vide order dated 24-7-2009 in Appeal Nos. 172-173/WT/CWT(A)/PTA/07-08, taking into account the fresh certificate issued by the Tehsildar, held the land to be not urban, being outside the not....