https://www.taxtmi.com/caselaws?id=58460 The Tribunal ruled in favor of the assessee, holding that the Commissioner lacked jurisdiction under section 25(2) of the Wealth Tax Act to revise the rectified order of the Wealth Tax Officer. The Tribunal found the rectified order to be valid and emphasized that the Commissioner could not revise it. As a result, the Commissioner's order was deemed to lack jurisdiction and was canceled, leading to the allowance of the assessee's appeals without further examination of the case's merits. en-us Wed, 30 Jun 1982 00:00:00 +0530 Mon, 20 Dec 2010 11:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58460 The Tribunal ruled in favor of the assessee, holding that the Commissioner lacked jurisdiction under section 25(2) of the Wealth Tax Act to revise the rectified order of the Wealth Tax Officer. The Tribunal found the rectified order to be valid and emphasized that the Commissioner could not revise it. As a result, the Commissioner's order was deemed to lack jurisdiction and was canceled, leading to the allowance of the assessee's appeals without further examination of the case's merits. Case-Laws Wealth-tax Wed, 30 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58460