COMMISSIONER OF WEALTH TAX Vs. SATINDER KUMAR LEEKHA

JUDGEMENT

(1.) THIS order shall dispose of W.T. Appeal Nos. 2, 3, 6, 9, 10 & 11 of 2000 and W.T.R. Nos. 23, 26, 27, & 29 of 1997. All these appeals and references have been preferred by the revenue and are being disposed of by the common order because the tax effect monetarily speaking is diminutive. The facts are being mentioned from W.T.A. No. 2 of 2000. The instant appeal has been preferred against order dated 24 -6 -1999, passed by the Income Tax Appellate Tribunal, Delhi Bench -B, New Delhi (for brevity, 'the Tribunal') in WTA Nos. 280 (Delhi) of 93 & 281 (Delhi) of 93 in respect of assessment year 1989 -90 and 1990 -91. The Tribunal has disposed of the appeals primarily on the ground that the matter is covered by order dated 2 -6 -1998 passed in WTA No. 198 and 199/Del/93 in the case of assessee Shri Sunil Kumar Bansal. On the basis of the aforementioned precedent, the order passed by the Commissioner of Wealth Tax (Appeal) dated 1 -12 -1992 was upheld. The total tax effect according to the order of the Commissioner of Wealth -tax (Appeal) in respect of both the assessment years separately is Rs. 30,256 and Rs. 22,369.

(2.) MR . Krishan Mehta, learned counsel for the appellant -revenue has at the outset submitted that the tax effect is diminutive and, therefore, this Court may not like to go into the merit of the controversy raised.