1970 (4) TMI 4 - SUPREME COURT - Wealth tax

Head Note / Extract:
Instructions or directions shall be given by the Board so as to interfere with the discretion of the AAC of Wealth-tax in the exercise of his appellate functions. It does not, however, imply that the Board may give any directions or instructions to the WTO or to the Commissioner in exercise of his quasi-judicial function and set aside the order passed by the Commissioner - Assessee's appeal is allowed