https://www.taxtmi.com/caselaws?id=9957 A revision under section 24(1) of the Gift-tax Act remains maintainable where the earlier appeal against the same order was dismissed as not maintainable. The controlling principle is that an order is treated as having been made the subject of an appeal only if the appeal was competent and heard on merits; where the appeal is withdrawn, incompetent, or barred by limitation, the revisional bar does not apply. The text also applies CBDT clarification under section 264(4)(c) of the Income-tax Act mutatis mutandis to gift-tax proceedings and notes that an order merely giving effect to an appellate order is not itself appealable. The revision was therefore wrongly rejected. en-us Thu, 27 Apr 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9957 A revision under section 24(1) of the Gift-tax Act remains maintainable where the earlier appeal against the same order was dismissed as not maintainable. The controlling principle is that an order is treated as having been made the subject of an appeal only if the appeal was competent and heard on merits; where the appeal is withdrawn, incompetent, or barred by limitation, the revisional bar does not apply. The text also applies CBDT clarification under section 264(4)(c) of the Income-tax Act mutatis mutandis to gift-tax proceedings and notes that an order merely giving effect to an appellate order is not itself appealable. The revision was therefore wrongly rejected. Case-Laws Income Tax Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9957