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2004 (9) TMI 30 - ALLAHABAD HIGH COURTOrder of the Commissioner of Wealth-tax - "Whether, Tribunal was correct in holding that the assessment order of the Wealth-tax Officer dated February 27, 1982, stood wholly merged in the appellate order dated May 27, 1983, and that hence the Commissioner of Wealth-tax had no power to interfere under section 25(2), and on that reasoning in quashing the order of the Commissioner of Wealth-tax dated February 24, 1984, as not valid in law?" – in view of amendment made in clause (c) of the Explanation to section 25(2) held that the Commissioner had requisite jurisdiction to initiate proceedings under section 25 of the Act in the present case – Thus, we answer the question of law in the negative, i.e., in favour of the Revenue
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