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2015 (4) TMI 1271

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..... ssessee and even revenue has been filing appeals repeatedly before us. Therefore, we dismiss the appeal of revenue on the basis of finding given by the Coordinate Bench in order above. - WTA No. 07/JP/2014 Assessment Year :  2005-06   - - - Dated:- 23-4-2015 - Shri R.P. Tolani, JM Shri T.R. Meena, AM Revenue by : Shri Rajesh Ojha (JCIT) Assessee by : Shri Bhupendra Bhangi (C.A.) ORDER T.R. Meena, This is an appeal filed by the revenue against the order dated 05/06/2014 passed by the learned CWT(A), Alwar for A.Y. 2005-06. The effective grounds of appeal are as under:- Appeal is filed on the following grounds against the order of ld. CWT(A), Alwar in appeal N .....

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..... the facts and circumstances of the case in deleting the addition of ₹ 6,74,50,000/- made by Assessing Officer on account of property at Nanglokhora, Alwar. That the appellant craves leave to add, amend or later the grounds of appeal on or before the date the appeal is finally heard for disposal. 2. All the grounds of revenue s appeal arising out of order of CWT(A), Alwar dated 05/06/2014 for A.Y. 2005-06. The Assessing Officer passed order in this case on 20/03/2013 and held that all the six properties are liable to be paid wealth tax on the basis of detailed findings against each property in his order and computed the wealth as under:- Returned Wealth .....

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..... iving a detailed order on each property wise. The ld CWT(A) has decided as under:- 5.3 It is observed that the issues arising in this appeal have already been decided in the case of the appellant for assessment yeas 1998-99 to 2003-04 by the CWT(A) and ITAT in favour of the appellant. Further, my ld. Predecessor vide order No. 402/11-12 dated 05/06/2012, has also considered all these issues, in the case of the appellant, for A.Y. 2004-05 and based on the findings given by the CWT(Appeals), Alwar in the earlier years, decided against these issues in favour of the appellant. 5.4 While making the additions to the net wealth, the A.O. has relied on the assessments made in the case of the appellant in the preceding years. T .....

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