Law: Gift Tax Act, 1958

Section: 24(1)

Section 24(1) of the Gift-tax Act, 1958 - Revision - Whether where assessee filed an appeal to Tribunal , so long as no decision has been given on merits or ever on question of limitation by Tribunal, case could not be said to have formed subject matter of an appeal to Tribunal, so as to irrevocably bar jurisdiction of Commissioner to entertain revision under section 24(1)(a) - Held, yes FACTS The assessee filed an appeal to the AAC against the assessment order. The AAC dismissed the appeal. On 28-11-1958, the assessee filed an appeal to the Tribunal. On 3-5-1960, the assessee made an application to the Tribunal for withdrawing the appeal and on the same date filed a revision under section 24(1) before the Commissioner . The Tribunal by its order dated 29-6-1960, granted the application to withdraw the appeal and dismissed the appeal as withdrawn. On 12-9-1960, the Commissioner , contrary to the assurance given, that he would dispose of the revision, if filed, on the merits as he deemed justified, dismissed the revision in limine, holding that as an appeal had been filed to the Tribunal, no revision lay. On writ petition : HELD It was true that the revision had already been filed before the Commissioner and later on the same day an application was moved before the Tribunal for permission to withdraw that appeal. The fact that a revision had been filed was brought to the notice of the Tribunal in the very application for withdrawal. No secret was made of it and the Tribunal knowing that, granted permission to withdraw the appeal. In any event on the day when the Commissioner came to decide the revision there was no appeal pending before the Tribunal and, therefore, rightly the Commissioner did not make any point of the fact that the revision was filed earlier on the same day when an application for withdrawal of the appeal had not yet been moved and much less granted by the Tribunal. The Commissioner dismissed the revision in limine on the short ground that as an appeal had once been filed to the Tribunal and even if it was permitted to be withdrawn by the Tribunal, his jurisdiction to entertain the revision stood irrevocably barred. The assessee had a right…

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