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1998 (11) TMI 147 - ITAT CHANDIGARH
Extract:
.......d against the assessee in his case or connected cases. However, the Tribunal is bound by the existing provisions of law and it cannot act in a way so as to supplement law or remove the lacunae, if any, therein. 3.5. In view of the foregoing position, the prayer of the Department to admit the aforesaid evidence as additional evidence is turned down.