IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. W.T.A. No.41 of 2010 Date of decision: 6.4.2011 Smt. Surinder Kaur. -----Appellant. Vs. The Commissioner of Wealth Tax & another. -----Respondents. and connected cases being WTA Nos.42 to 50 of 2010 CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Radhika Suri, Advocate for the appellant. --- ADARSH KUMAR GOEL, J. This order will dispose of W.T.A. Nos.41 to 50 of 2010, as it is stated the all the appeals involve common questions. W.T.A. No.41 of 2010 has been preferred by the assessee under Section 27A of the Wealth Tax Act, 1957 (for short, “the Act”) against the order of the Tribunal dated 6.4.2010 in WTA No.8(ASR)/2010 for the assessment year 2002-03 claiming following substantial question of law:- “i) Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the Section 2(ea) of the Wealth Tax Act W.T.A. No.41 of 2010 would include the Agricultural Land of the Appellant of which agricultural operation were being carried out?” Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8.9.2003 in W.T.A. No.1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another. Accordingly, these appeals are dismissed. A photocopy of this order be placed on the file of each connected case. (ADARSH KUMAR GOEL) JUDGE April 06, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2