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Section 27 of the Wealth-tax Act, 1957 - High Court - Reference to - Whether reference to a wrong decision in its earlier order would not be a ground for High Court to exercise its inherent powers to review said earlier order - Held, yes FACTS Application under section 27(3) filed by the Commissioner was dismissed by the High Court declining to call upon Tribunal to make a reference to High Court. On review petition relying on a Full Bench decision of the Kerala High Court it was contended on behalf of Commissioner that the High Court under its inherent powers could review the said order as, the High Court had wrongly relied on the decision of a Full Bench decision of the jurisdictional High Court. HELD The contention of the petitioner was not acceptable as the authority of the Kerala High Court cited on behalf of the petitioner was distinguishable and even assuming that High Court had referred to a wrong decision, that by itself was not a valid ground to review the order passed earlier. Hence, the review application was dismissed summarily Note : The decision was in favour of the assessee. CASES REFERRED TO K. Ahamd v. CIT [1974] 96 ITR 29 (Ker.) (FB), CWT v. R.S. Sath Ghisalal Modi Family Trust [1988] (1988) 169 ITR 531 (MP) and CWT v.Smt Tarabai Kanakmal [1983] 140 ITR 374 (MP) (FB). R.C. Mukati for the Applicant. JUDGMENT Shri R.C. Mukati, counsel for the petitioner, heard on admission. The applicant, who is the Commissioner of Wealth-tax, Bhopal, has filed this review petition against an order dated July 16, 1985, passed in CWT v.…

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