2003 (12) TMI 576

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..... order passed by the CWT(A) dated 18th Jan., 1996, for the assessment year 1988-89. The only ground raised in this appeal reads as under : "On the facts and in the circumstances of the case, the learned CWT(A) has erred in deleting the addition of Rs. 13,21,255 made in the total wealth on account of land at Sheoganj by holding that the land is agricultural in nature." 2. The facts relating to .....

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..... ut that in the income-tax assessment, the agricultural income had been declared at Rs. 1,86,000 and the Assessing Officer had accepted the same at Rs. 1,76,000. He, therefore, submitted that the observations in the wealth-tax order were contrary to the observations made in the income-tax assessment order. 2.2 The CWT(A) found from the copy of the income-tax assessment order that the Assessing .....

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