WEALTH TAX OFFICER Vs. HARSHVARDHAN SETHI HUF

JUDGEMENT

(1.) THE decision rendered in this appeal shall govern disposal of other connected appeals being W. T. A. Nos. 85, 86, 87 and 88 of 2004 because it involves a common question and secondly, all these appeals relate to the same assessee.

(2.) THIS is an appeal filed by the Revenue (Commissioner of Wealth-tax) under Section 27a of the Wealth-tax Act, 1957, against an order dated December 23, 2003, passed by the Income-tax Appellate Tribunal in W. T. A. Nos. 55 to 59/ind/98 in relation to the assessment years 1987-88, 1989-90 to 1992-93.

(3.) THE short question involved in these appeals is, whether it involves any substantial questions of law for admitting the appeal under Section 27a of the Act.