The Lake Palace Hotels & Motels Ltd vs The Commissioner, Of Wealth Tax & Anr on 8 November, 2011
9. Undoubtedly, the said 'intimation' is an appealable 'order' under
the provisions of Section 23 and 23A of the said Wealth Tax Tax,
1957. If any intimation/order is appealable before the first appellate
authority, there is no reason why the Commissioner cannot invoke
his revisional powers under Section 25 of the Act which confers
upon him suo moto revisional powers as well as powers to be invoked
on the application made by the assessee. He can call for the record of
any proceedings under this Act, if an order has been passed by any
authority subordinate to him and may make such enquiry or cause
such enquiry to be made and pass such order thereon as the
Commissioner thinks fit. The learned Commissioner has therefore,
S.B. CIVIL WRIT PETITION NO.4401/2010 - THE LAKE PALACE HOTELS AND MOTELS
LTD. V/S THE COMMISSIONER OF WEALTH TAX AND 6 OTHER CONNECTED WRIT
PETITIONS
ORDER DTD:8.11.2011
9/9
clearly erred in holding that the amendment in the Income Tax Act to
the effect that an 'intimation' was an 'order' for the limited period only
and consequently holding that since those amendments were not
applicable for the assessment years in question, therefore, the revision
petitions were not maintainable. This escape route found by the
learned Commissioner cannot be countenanced. In the opinion of this
Court, the revision petitions before the learned Commissioner were
clearly maintainable in law and he has erred in rejecting the said
revision petitions as not maintainable.