Supreme Court of India
Commissioner of Wealth Tax Bombay and Another v. Mrs. Kasturbai Walchand & Otiiers
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, the appeals are allowed and the impugned orders of the Division Bench and the Single Judge on the writ petitions are set aside and the writ petitions are dismissed.
Judgment, page 6
From the headnote
Wealth Tax Act, 1957-CI. (b) of Proviso to Sub-s. (1) of s. 25-When an appeal against an order of the Appellate Assistant Com- missioner by either party is pending before the Appellate Tribunal, a revision application to the Commissioner against the same order l' not c + competent. Sub-s- (1) of s. 25 of the Wealth Tax Act, 1957 investing the Commissioner with the power to revise an order passed by any autho- rity subordinate to him stipulates in cl. (b) of the proviso thereto that the power of revision shall not extend to an order which is the subject of an appeal before the Appellate
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