NASIM SIKANDAR, J.???This order will dispose of I.T.As. Nos.323 to 328 and 332 to 337 of 2000. These cross?appeals under section 27 of the Wealth Tax Act, 1963 assail a common order recorded by the Lahore Bench of the Income Tax Appellate Tribunal on 31?1?2000.2. The appellant is an individual and, an assessee of the Wealth Tax Department. Original assessments framed in her respect for the assessment years 1992?93 to 1997?98 were revised by the concerned I.A.C. after he found that she had been allotted a commercial plot by Lahore Cantt. Cooperative Housing Society measuring 5 Kanals which was not shown in her returns. The assessee claimed to have shown it as a part of business capital respectively for the years 1993?94 to 1997?98 at Rs.24,99,648, Rs.22,21,042, Rs.20,13,397, Rs.16,60,$65 and Rs.13,91,322. The I.A.C. noted that certain other assets such as furniture and fixtures had not been shown separately. Accordingly he revised the assessment by adopting the valuation of the plot as ...