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2024 (1) TMI 439 - HC - Wealth-taxRevision petition u/s 25 of the Wealth Tax Act - Commissioner, Wealth Tax, Udaipur held that the revisions u/s 25 of the Wealth Tax Act against the intimation issued under Section 16(1) of the Act of 1957 is not an order, and therefore, the revision petitions under Section 25 of the Act of 1957 were not maintainable - HELD THAT:- As intimation order was passed under Section 16(1), the appeal lay under Sections 23 & 23A of the Act of 1957 and the revisionary powers were specified under Section 25 of the Act of 1957. Such powers were in existence and the authority passing the order of appeal was subordinate to the revisionary authority, and therefore, it was open for such authority as it deemed it appropriate to adjudicate the matter, strictly in accordance with law. Commissioner has not examined the matter on merits and the analogy in the Income Tax Act whereby it has been held by the Hon’ble Bombay High Court that the process of taking a decision in the matter, sending the intimation, being a decision in itself in the nature of the order passed by the concerned authority gives sufficient ambit within the four corners of law under the Act of 1957 to invoke the jurisdiction of revision under Section 25 of the Act of 1957. In view of the judgment rendered by the Hon’ble Bombay High Court in Anderson Marine [2003 (12) TMI 47 - BOMBAY HIGH COURT] and while taking into consideration the observations made by the learned Single Judge and not refuted by the respondent, this Court does not find any reason to interfere in the appeals, and thus, the special appeals are accordingly dismissed.
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