COMMISSIONER OF WEALTH TAX BOMBAYAND ANOTHER vs MRS. KASTURBAI WALCHAND & OTHERS

The Supreme Court held that under Clause (b) of the Proviso to Sub-section (1) of Section 25 of the Wealth Tax Act, 1957, a revision application to the Commissioner against an order is not competent if an appeal against the same order is pending before the Appellate Tribunal. The Court clarified that once an appeal is filed before the Appellate Tribunal, the order of the Appellate Assistant Commissioner merges with the Tribunal's order, rendering any subsequent revision application by the same or different party inadmissible. The appeal was allowed, reversing the High Court's decision that had permitted the revision application.