1978 (2) TMI 4

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....wants the following questions to be directed for reference: " (1) Whether the Tribunal is right in holding that there is no provision in the Wealth-tax Act enabling the Department to prefer an appeal to the Tribunal questioning the order of the Appellate Assistant Commissioner dropping the proceedings initiated by him under section 35 of the said Act and that the appeal filed by the Department ....

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.... passed under s. 35 of the W.T. Act. The learned counsel for the Commissioner was not in a position to dispute the fact that s. 24 of the W.T. Act does not provide for an appeal against the proceedings of the AAC dropping rectification proceedings. A similar question arose under the Indian I.T. Act of the year 1922, and it was held by a Bench of this court in CIT v. Vellingiri Gounder [1953] 24 IT....