D.B. WEALTH TAX APPEAL NO.06/2006 Date :: 18.05.2006 HON'BLE MR. JUSTICE RAJESH BALIA HON'BLE MR.JUSTICE RAJENDRA PRASAD VYAS Mr.Sangeet Lodha, for the appellant. This is appeal by revenue. The following substantial questions of law are stated to be arising for consideration in this appeal against the order of the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur dated 01.11.2004. The appeal is directed against the Wealth Tax Appeal No.8/JDPR/2004 relating to assessment year 1985-86. The following substantial questions o flaw arises for consideration as under:- “(i) Whether on the facts and in the circumstances of the case, the learned ITAT was justified in confirming the order of CWT(A) ignoring the fact that the assessing officer estimated the value as per Rule 20 of Schedule III of the Wealth Tax Rules on the basis of valuation determined on reference under Section 16A in view of the fact that the properties in question are two cinema building and their valuation cannot be made in accordance with Rule 3 of the Schedule III? (ii) Whether the findings recorded by the learned Tribunal are contrary to law and facts and perverse?” By the judgment under appeal the nine appeals relating to assessment year 1985-86 to 1989-90 had been decided by the Tribunal. Against the very same judgment of the Tribunal eight appeals were preferred in respect of different assessment years and out of which six appeals were dismissed by this Court vide order dated 20th September, 2004. Thereafter, D.B. Wealth Tax Appeal No.2/2005 and D.B. Wealth Tax Appeal No.8/2005 were also dismissed finding that no substantial question of law arises for consideration. Accordingly, this appeal also fails and is hereby dismissed. [R.P. VYAS],J. [RAJESH BALIA],J. Ashwini/-