2013 (8) TMI 919

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....nue is directed against the order of the Commissioner of Wealth-Tax (Appeals)-XV, Ahmedabad dated 19.10.2012 for A.Y.2007-2008. 2. The grounds raised by the Revenue are as under: "1. The ld.CWT has erred in law and on facts in deleting the additions of ₹ 47,68,180/-, ₹ 68,47,600/- and ₹ 59,84,000/- made in respect of Ambali, Vejalpur and Makarba village lands, respectively by ....

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....rding admission of the assessee's appeal. He further submitted that there has been a retrospective amendment in Wealth-tax Act, 1957 by way of Finance Act, 2013 with retrospective effect from 1.4.1993, as per which clause (ea) of section 2 of Wealth Tax Act, 1957 was amended. He submitted that either this appeal of the assessee may be kept pending till the disposal of the appeal by the Hon'ble Guj....