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SUPREME COURT OF INDIA

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PETITIONER:

COMMISSIONER OF WEALTH TAX BOMBAYAND ANOTHER

Vs.

RESPONDENT:

MRS. KASTURBAI WALCHAND & OTHERS

DATE OF JUDGMENT28/03/1989

BENCH:

PATHAK, R.S. (CJ)

BENCH:

PATHAK, R.S. (CJ)

MISRA RANGNATH

CITATION:

1989 AIR 1326 1989 SCR (2) 131

1989 SCC Supl. (1) 640 JT 1989 (2) 4

1989 SCALE (1)728

ACT:

Wealth Tax Act, 1957--Cl. (b) of Proviso to Sub-s. (

1)

of s. 25--When an appeal against an order of the Appella

te

Assistant Commissioner by either party is pending before t

he

Appellate Tribunal, a revision application to the Commi

s-

sioner against the same order is not competent.

HEADNOTE:

Sub-s. (1) of s. 25 of the Wealth Tax Act, 1957 inves

t-

ing the Commissioner with the power to revise an ord

er

passed by any authority subordinate to him stipulates in c

l.

(b) of the proviso thereto that the power of revision sha

ll

not extend to an order which is the subject of an appe

al

before the Appellate Assistant Commissioner or the Appella

te

Tribunal.

The respondent,