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Section 24, read with section 35, of the Wealth-tax Act, 1957 - Appellate Tribunal - Appealable orders - Whether section 24 does not provide for an appeal against proceedings of AAC dropping rectification proceedings - Held, yes FACTS The AAC took certain proceedings for the purpose of rectification of the order which he had passed, in view of certain amendments to the Act. After giving notice to the assessee he dropped the said proceedings. The Tribunal dismissed the Department's appeal holding that there was no provision for filing an appeal against an order passed under section 35. On petition : HELD Section 24 does not provide for an appeal against the proceedings of the AAC dropping rectification proceedings. Therefore, order passed by the Tribunal was correct and no question of law arose out of said order. Note : Decision was in favour of assessee. CASE REVIEW CIT v. Vellingiri Gounder & Brothers [1953] 24 ITR 166 (Mad.) followed and relied upon. CASES REFERRED TO CIT v. Vellingiri Gounder & Bros. [1953] 24 ITR 166 (Mad.). JUDGMENT Sethuraman, J.-The Commissioner of Wealth-tax 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 is incompetent ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the provision of…

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