https://www.taxtmi.com/caselaws?id=69033 The Tribunal held that the Commissioner's order under Section 25(2) of the Wealth-tax Act, 1957, was without jurisdiction and had to be canceled. The appeal was allowed in favor of the assessee, emphasizing that the valuation of the immovable property, which was considered in the appeal, could not be reviewed under Section 25(2). The Tribunal upheld the doctrine of merger, stating that the appellate decision is the operative decision in law, and the original decision merges with the appellate decision. en-us Thu, 19 Apr 1990 00:00:00 +0530 Mon, 04 Apr 2011 16:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69033 The Tribunal held that the Commissioner's order under Section 25(2) of the Wealth-tax Act, 1957, was without jurisdiction and had to be canceled. The appeal was allowed in favor of the assessee, emphasizing that the valuation of the immovable property, which was considered in the appeal, could not be reviewed under Section 25(2). The Tribunal upheld the doctrine of merger, stating that the appellate decision is the operative decision in law, and the original decision merges with the appellate decision. Case-Laws Wealth-tax Thu, 19 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69033