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2011 (11) TMI 342 - HC - Wealth-taxIntimation under 16(1) is not an order thus revision under sec 25 not main tenable - Held That:- Intimation' is an appealable 'order' under the provisions of Section 23 and 23A of the said Wealth Tax Tax, 1957. If any intimation/order is appealable before the first appellate authority, there is no reason why the Commissioner cannot invoke his revisional powers under Section 25 of the Act which confers upon him suo moto revisional powers
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