2003 (4) TMI 53

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....e three appeals deal with common question of facts and, therefore, they are disposed of by this common judgment. Wealth-tax Appeal No. 239 of 2001 is in respect of the assessment year 1989-90, Wealth-tax Appeal No. 242 of 2001 is in respect of the assessment year 1992-93 and the Wealth-tax Appeal No. 244 of 2001 is in respect of the assessment year 1990-91. Being aggrieved by the decision of th....

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.... property occupied by the tenant of the assessee. In the circumstances, the Commissioner of Income-tax (Appeals) remanded the matter back to the Assessing Officer. While remanding the matter, the Commissioner of Income-tax (Appeals) further observed that the rate of capitalisation should be worked out on a scientific basis and, consequently, the Assessing Officer was directed to apply Schedule III....