FINDINGS/DECISION

This is a complaint relating to wealth tax assessments for the assessment years 1999-2000 and 2000-2001 in the complainant's case. The complainant's contentions are as under:--(i) In the assessment year 1996-97 wealth tax was illegally levied in the complainant's case by treating four Kanals of agricultural land as non-agricultural property and the assessment was set aside by the CWT (Appeals) for de novo consideration.(ii) Subsequently a combined order for the years 1996-97 to 1998-99 was passed in which again the land in question was assessed as non-agricultural land.(iii) In appeal, however, the CWT (Appeals) accepted the complainant's plea and directed that the land in question be treated as agricultural property.(iv) Now wealth tax assessments for the years 1999-2000 and 2000-2001 have been framed and contrary to earlier findings of the CIT (Appeals) for the years 1996-97 to 1998-99 the land in question has again been treated as non-agricultural property for the stated reason that...