1991 (1) TMI 110

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..... unal had referred the following question of law for the decision of this court "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment order has totally merged in the order of the Commissioner of Wealth-tax (Appeals) and that consequently the order by the Commissioner of Wealth-tax under section 25(2) of the Wealth-tax Act, 1957, is not .....

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..... t Rs. 1 lakh. The assessee had filed an appeal before the Commissioner of Wealth-tax (Appeals) against certain other additions made by the Wealth-tax Officer. The Commissioner passed the appellate order on December 14, 1981. It should be stated that the valuation of the property in the Municipal Office Road, Thrissur, was not the subject-matter of appeal before the Commissioner of Wealth-tax (Appe .....

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..... ounds. One of the objections raised was that the order of the Wealth-tax Officer had merged in the order passed by the Commissioner of Wealth-tax (Appeals) dated December 14, 1981. The said plea was repelled by the Commissioner of Wealth-tax. He directed that the assessment should be enhanced by valuing the property at Rs. 1,75,000. The order so passed is dated March 15, 1983. The assessee filed a .....

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..... TR 494 (Ker), following an earlier Bench decision of this court in CIT v. Travancore Tea Estates Co. Ltd. [1988] 172 ITR 733, held that, in the context of a taxing statute, the principle of merger can have only limited application. The said principle will apply only in respect of matters considered and decided by the appellate authority and not matters falling outside his decision. It was held tha .....

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..... peals) since the particular matter which was the subject-matter of revision was not the subject-matter of appeal. In consequence, we hold that the revisional order passed by the Commissioner of Wealth-tax is legal. The reference is answered as above. A copy of this judgment under the seal of this court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochi .....

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