2017 (11) TMI 227

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..... ia - AM The captioned appeal has been filed by the assessee against the order of the Commissioner of Wealth Tax(Appeals)-4, Ahmedabad [CWT(A) in short] dated 21/10/2015 for the Assessment Year (AY) 2009-10 in the matter of wealth-tax assessment order dated 10/10/2014. 2. The assessee has assailed the action of the CWT(A) in confirming the chargeability of wealth-tax on certain parcels of land am .....

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..... ircumstances. It is the case of the assessee that both these parcels of land have been held as agricultural land and used for agricultural purposes and therefore falls within the exclusion provided in the definition of 'Urban Land' It was thus claimed that the agricultural land are exempt from the purview of wealth-tax. We notice from the purchase-deed dated 09/09/2005 with reference to agricultur .....

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