IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH W.T.A. No. 24 of 2008 DATE OF DECISION: February 10, 2009 Commissioner of Wealth Tax, Hisar …Appellant Versus Pandit Shanti Sarup …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Sanjeev Kaushik, Standing Counsel for Income Tax, for the appellant. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This order shall disposed of W.T.A. Nos. 24 to 28 of 2008, directed against the common order dated 21.2.2007, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (B) (for brevity, ‘the Tribunal) in WTA Nos. 20 to 24/CHANDI/2007, in respect of assessment years 1988- 89 to 1992-93. The Tribunal has rightly noticed that the Wealth Tax Officer had unnecessarily made additions vide order dated 11.12.2006 without taking into account the fact that the question of interest was not finally settled. It is now well settled that until and unless the question of interest in land acquisition matter is finally settled by the Court additions cannot be W.T.A. 24 of 2008 made on any supposition. In that regard reliance may be placed on a Division Bench judgment of this Court rendered in the case of CIT v. Pandit Shanti Sarup (ITA Nos. 275 to 281 of 2008, decided on 3.7.2008). In view of the above, the appeals fail and are accordingly dismissed. We uphold the order passed by the Tribunal. (M.M. KUMAR) JUDGE (H.S. BHALLA) February 10, 2009 JUDGE Pkapoor 2