LAWS(GJH)-2004-5-13

K M SHAH Vs. DY C I T

Decided On May 07, 2004
K.M.SHAH Appellant
V/S
DY.C.I.T. Respondents

JUDGEMENT

(1.) These four appeals are filed by the assessee under Section 27A of the Wealth-tax Act, 1957 against the judgment and order dated 9.1.2001 passed by the Income-tax Appellate Tribunal, Ahmedabad in Wealth-tax Appeal Nos. 55 to 58 of 1999 for assessment years 1991-92 to 1994-95. Since the appeals involve common questions of law and fact, by consent of the learned counsel for the parties, the appeals were heard together and are being disposed of by this common judgment.

(2.) The appeals were admitted for considering the following substantial questions of law:-

(3.) The facts leading to filing of these appeals, briefly stated, and as found by the Tribunal and evident from the map of the property on record, are as under:-