SH. AZMAT SAEED, J. -Through this judgment, it is proposed to dispose of I.T.As. Nos. 393/1999" and 394/1999 arising from a consolidated judgment of the Tribunal and involving identical question of law.
2. The appellants are assesses under the Wealth Tax Act, 1963 assessee filed eleven appeals before this Court arising from the same consolidated order dated 26.9.1998 raising common question of law. Amongst the said eleven appeals, nine were disposed off by a Division Bench of this Court vide order dated 13.12.2005, in the following terms:- "6. Ln view of the statements of both the learned counsels and without dilating upon the merits of the case, we remand all the appeals with direction to amend the assessment order and charge wealth tax on the property of, the appellant only to the extent of his share in the property as determined in the Civil Court, after the agreement reached between the appellant and other legal heirs on respective shares in the property, ln terms of the directions given, the appeals are disposed of."
3. The appeals in hand are the remaining two appeals, which also involve identical question of law, consequently, these two above-mentioned appeals are also disposed of in the above terms. '