1978 (2) TMI 4 - HC - Wealth-tax

Summary

The Commissioner of Wealth-tax appealed a decision by the Appellate Assistant Commissioner dropping proceedings under section 35 of the Wealth-tax Act. The Tribunal ruled the appeal was incompetent, as there was no provision for such appeal. The High Court dismissed the appeal, citing precedent from a similar case under the Income Tax Act of 1922.===================