https://www.taxtmi.com/caselaws?id=62186 The Tribunal held that the CWT lacked jurisdiction to revise the assessment order as it had merged with the appellate order, following the principle established by the Kerala High Court and the Special Bench. Despite conflicting decisions, the Tribunal upheld the merger principle, invalidating the CWT's revision. The property valuation issue was not addressed due to the jurisdictional finding. Consequently, the appeal was allowed, setting aside the CWT's order. en-us Wed, 17 Apr 1985 00:00:00 +0530 Tue, 18 Jan 2011 14:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62186 The Tribunal held that the CWT lacked jurisdiction to revise the assessment order as it had merged with the appellate order, following the principle established by the Kerala High Court and the Special Bench. Despite conflicting decisions, the Tribunal upheld the merger principle, invalidating the CWT's revision. The property valuation issue was not addressed due to the jurisdictional finding. Consequently, the appeal was allowed, setting aside the CWT's order. Case-Laws Wealth-tax Wed, 17 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62186