https://www.taxtmi.com/caselaws?id=26859 The High Court held that the Commissioner of Wealth-tax had the power to revise the orders of the Wealth-tax Officer under section 25(2) even after the assessee withdrew the appeals against the penalty orders. The Court ruled that the withdrawal of appeals did not result in a merger of orders, allowing the Commissioner to exercise revisional powers. The judgment favored the Revenue, rejecting the argument of merger of orders and directing the Tribunal to consider all submissions made by the assessee. Another judge in a concurring opinion supported this interpretation and affirmed the Tribunal's duty to address all submissions. en-us Thu, 20 Dec 1984 00:00:00 +0530 Tue, 09 Feb 2010 10:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26859 The High Court held that the Commissioner of Wealth-tax had the power to revise the orders of the Wealth-tax Officer under section 25(2) even after the assessee withdrew the appeals against the penalty orders. The Court ruled that the withdrawal of appeals did not result in a merger of orders, allowing the Commissioner to exercise revisional powers. The judgment favored the Revenue, rejecting the argument of merger of orders and directing the Tribunal to consider all submissions made by the assessee. Another judge in a concurring opinion supported this interpretation and affirmed the Tribunal's duty to address all submissions. Case-Laws Wealth-tax Thu, 20 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26859