Supreme Court · 1989 INSC 100 · Decided 28 March 1989

Commissioner of Wealth Tax Bombay and Another v. MRS. Kasturbai Walchand & Otiiers

Court
Supreme Court of India
Citation
1989 INSC 100 · [1989] 2 S.C.R. 131
Case number
CIVIL APPEAL No. 88/1974
Decided
28 March 1989
Bench
R.S. PATHAK, RANGANATH MISRA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

TAX BOMBAY A AND ANOTIIER v. MRS. KASTURBAI WALCHAND & OTIIERS MARCH 28, 1989 -) B [R.S. PATHAK, CJ AND RANGANATII MISRA, J.] • Wealth Tax Act, 1957-CI. (b) of Proviso to Sub-s. (1) of s. 25-When an appeal against an order of the Appellate Assistant Com- missioner by either party is the Commissioner with the power to revise an order passed by any autho- rity subordinate to him stipulates in cl. (b) of the proviso thereto that the power of revision shall not extend to an order which is the subject of D an appeal before the Appellate Assistant Commissioner or the Appellate

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