Judgment

SHAH, J. : In proceedings for determination of Wealth Tax for the assessment years 1957-58 and 1958-59 the appellant Company claimed depreciation allowance on plant, building and machinery at the rates prescribed under the Income-tax Act and the Rules framed thereunder. The Wealth Tax officer adopted the method prescribed by S. 7, sub-section (2) of the Wealth Tax Act and admitted the value of the assets as shown in the certified balance sheets on the respective valuation dates. In appeal, the Appellate Assistant Commissioner of Wealth Tax confirmed the order passed by the Wealth Tax Officer. The Company then moved revision applications before the Commissioner of Wealth Tax under S. 25 of the Wealth Tax Act. Against the order passed by the Commissioner of Wealth Tax rejecting the applications, the Company has filed these appeals under Art. 136 of the Constitution.

2. Against the orders of the Appellate Assistant Commissioner appeals lay to the Income-tax Appellate Tribunal, but the Company preferred revision applications before the Commissioner.

We do not ordinarily encourage an aggrieved party to appeal directly to this Court against the order of a Tribunal exercising judici