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2016 (9) TMI 29 - HC - Wealth-taxPowers of Commissioner to revise orders of subordinate authorities - Held that:- As twice at the instance of the assessee, Commissioner, in exercise of powers under sub section (1) of Section 25, had directed the Assessing Officer to carry out fresh valuation of the lands of the petitioner on the basis of the directions given by CWT (Appeals) in case of the assessee himself for the assessment year 1992-93. It was pursuant to such directions that the Assessing Officer had carried out fresh valuation. This order, the Commissioner desired to take in revision under sub section (2) of Section 25. Essentially therefore, his exercise of such powers would encroach on the earlier directions given by the Commissioner while disposing of assessee's revision petitions under sub section (1) of Section 25. Surely sub section (2) of Section 25 does not envisage any authority in the Commissioner to revise his own order passed under sub section (1) of Section 25.
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