COMMISSIONER OF WEALTH TAX Vs. RANI KRISHNA DEVI

JUDGEMENT

(1.) AT the instance of the revenue the Appellate Tribunal has referred the following question for the opinion of this court, under Section 27(1) of the Wealth-tax Act, 1957,

(2.) THE contention on behalf of the Commissioner of Wealth-tax is that, under the Wealth-tax Act, there was no power in the Tribunal to review an order once passed by it. It is contended that the order recalling the reference to valuers under Section 24(6) is an order of review, which the Tribunal could not pass.