https://www.taxtmi.com/caselaws?id=169540 A withdrawn or abortive appeal to the Tribunal does not bar revision under the Gift-tax Act unless the appeal was effectively heard and decided on merits, or at least on limitation. An appeal that is permitted to be withdrawn without adjudication is not treated as the subject of an appeal for this purpose. The fact that the revision application was filed on the same day as the withdrawal request was immaterial because no appeal remained pending when the Commissioner considered the matter. The Commissioner was therefore bound to entertain the revision and decide it on merits. en-us Mon, 13 Jan 1964 00:00:00 +0530 Sat, 25 Apr 2015 12:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169540 A withdrawn or abortive appeal to the Tribunal does not bar revision under the Gift-tax Act unless the appeal was effectively heard and decided on merits, or at least on limitation. An appeal that is permitted to be withdrawn without adjudication is not treated as the subject of an appeal for this purpose. The fact that the revision application was filed on the same day as the withdrawal request was immaterial because no appeal remained pending when the Commissioner considered the matter. The Commissioner was therefore bound to entertain the revision and decide it on merits. Case-Laws Income Tax Mon, 13 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169540