https://www.taxtmi.com/caselaws?id=58296 The Tribunal held that an application under section 27(1) of the Wealth-tax Act, 1957, was not maintainable against an order passed under section 35 of the Act. It clarified that orders under section 35 are distinct from those under sections 24 or 26 for the purpose of section 27 applications. Referring to historical context and case law, the Tribunal emphasized that orders of rectification under section 35 cannot be referred to the High Court under section 27. Therefore, the Tribunal dismissed the application under section 27(1) as not permissible in this case. en-us Thu, 03 Aug 1989 00:00:00 +0530 Sat, 18 Dec 2010 13:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58296 The Tribunal held that an application under section 27(1) of the Wealth-tax Act, 1957, was not maintainable against an order passed under section 35 of the Act. It clarified that orders under section 35 are distinct from those under sections 24 or 26 for the purpose of section 27 applications. Referring to historical context and case law, the Tribunal emphasized that orders of rectification under section 35 cannot be referred to the High Court under section 27. Therefore, the Tribunal dismissed the application under section 27(1) as not permissible in this case. Case-Laws Income Tax Thu, 03 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58296