2001 (11) TMI 39

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....rt was delivered by R. JAYASIMHA BABU J.-The question referred concerns the correctness of the order of the Tribunal holding that the Commissioner of Wealth-tax under section 25(2) of the Wealth-tax Act, 1957, had no jurisdiction to revise the valuation of the property, when that valuation was the subject matter of an appeal which was filed by the assessee and was pending when the revisional po....