https://www.taxtmi.com/caselaws?id=175256 Whether an order is "the subject of an appeal" under proviso (b) to section 25(1) of the Wealth-tax Act turns on whether the appellate process produced an effective merits determination; mere filing of an appeal or its subsequent permitted withdrawal/dismissal for non-prosecution does not convert the filing into an appellate decision on merits. The court compared analogous interpretation under the Income-tax provision, considered the discretionary nature of withdrawal, and held that because the Tribunal did not decide the appeal on merits, the Commissioner's revisional jurisdiction was not barred and the assessee's revision could be entertained. en-us Mon, 22 Apr 1963 00:00:00 +0530 Mon, 16 Nov 2015 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175256 Whether an order is "the subject of an appeal" under proviso (b) to section 25(1) of the Wealth-tax Act turns on whether the appellate process produced an effective merits determination; mere filing of an appeal or its subsequent permitted withdrawal/dismissal for non-prosecution does not convert the filing into an appellate decision on merits. The court compared analogous interpretation under the Income-tax provision, considered the discretionary nature of withdrawal, and held that because the Tribunal did not decide the appeal on merits, the Commissioner's revisional jurisdiction was not barred and the assessee's revision could be entertained. Case-Laws Income Tax Mon, 22 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175256