2013 (4) TMI 832

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....ng Counsel, For the Appellants : Mr. Pankaj Jain, Advocate ORDER Rakesh Kumar Jain, J. A batch of 18 appeals bearing WTA Nos.9 to 11, 14 to 19 of 2004, 5 to 10, 29 of 2005, 1 and 2 of 2006 are being disposed of together by this common order in which 6 appeals have been filed by the M/s Industrial Cables (India) Ltd. and 5 appeals by the revenue in the matter of M/s Industrial Cables (I....

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....ion of land measuring 22.1 acres adjoining to the factory of M/s Industrial Cable (India) Ltd. wherein eucalyptus trees have been grown and were found to be utilized for industrial packing purposes is concerned, the CWT(A) decided the matter in favour of the assessee and the stand taken by the assessee has been accepted after the cases were set aside by the Tribunal pertaining to the assessment ye....

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....ntial question of law is involved in the appeals wherein the issue with regard to the land measuring 3.60 acres and 22.1 acres is involved and as such, these appeals filed by the assessee as well as by the revenue in respect of the cases of M/s Industrial Cables (India) Ltd. with regard to 3.60 acres and 22.1 acres of land are hereby dismissed. The rest of the appeals filed by the assessee M/s ....