https://www.taxtmi.com/caselaws?id=448040 The Rajasthan HC dismissed special appeals in a wealth tax revision matter. The Commissioner held that revision petitions under Section 25 of the Wealth Tax Act against intimations issued under Section 16(1) were not maintainable, claiming such intimations were not orders. The HC disagreed, ruling that intimations under Section 16(1) constitute orders subject to revision under Section 25. Following the Bombay HC precedent in Anderson Marine, the court held that the decision-making process and sending intimations amounts to an order by the concerned authority, providing sufficient legal basis to invoke revisionary jurisdiction under the Wealth Tax Act. en-us Wed, 03 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448040 The Rajasthan HC dismissed special appeals in a wealth tax revision matter. The Commissioner held that revision petitions under Section 25 of the Wealth Tax Act against intimations issued under Section 16(1) were not maintainable, claiming such intimations were not orders. The HC disagreed, ruling that intimations under Section 16(1) constitute orders subject to revision under Section 25. Following the Bombay HC precedent in Anderson Marine, the court held that the decision-making process and sending intimations amounts to an order by the concerned authority, providing sufficient legal basis to invoke revisionary jurisdiction under the Wealth Tax Act. Case-Laws Wealth-tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448040