The Judgment of the Court was delivered by Shahid Jamil Khan, J:- This judgment shall also decide WTA Nos. 155, 156, 157 and 158 of 2002 for being directed against common order dated 27.04.2002 by erstwhile Income Tax Appellate Tribunal ("Appellate Tribunal").2. Following common question of law is proposed in all the appeals:-"Whether ITAT is justified to maintain that the right, title or interest to or in any immovable property is determinable in the eyes of law on the basis which is otherwise, of the one obtaining in revenue record in the form of registration'?"However, in WTA No. 156 of 2002, two additional questions are proposed, which are reproduced hereunder:-"i) Whether on the facts and circumstances of the case the learned ITAT, Lahore is justified in holding that no wealth tax assessment in the status of an AOP can be made for the charge year 1997-98 under the Wealth Tax Act, 1963?ii) Whether omission and re-enactment of provision regarding an association of persons or a body ...