COMMISSIONER OF WEALTH TAX Vs. THAYARAMMAL V

JUDGEMENT

(1.) The Commissioner of Wealth -tax wants the following questions to be directed for reference ;

(2.) The AAC took certain proceedings for the purpose of rectification of the order which he had passed, in view of certain amendments to the W.T. Act. After giving notice to the assessee he dropped the said proceedings. Against the said order, there was an appeal to the Tribunal, which the Tribunal has dismissed as incompetent. In the view of the Tribunal, there was no provision for filing an appeal against an order passed under Sec. 35 of the W.T. Act. The learned counsel for the Commissioner was not in a position to dispute the fact that Sec. 24 of the W.T. Act does not provide for an appeal against the proceedings of the AAC dropping rectification proceedings. A similar question arose under the Indian I.T. Act of the year 1922, and it was held by a Bench of this court in CIT v/s. : [1953]24ITR166(Mad) , that no appeal lay to the AAC against the order of rectification passed by the ITO. The same decision holds good for the W.T. Act also. Therefore, we do not find that any referable question arises out of the Tribunal's order. The petitions are, accordingly, dismissed with costs. Counsel's fee Rs. 250 one set.