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2005 (1) TMI 44 - KARNATAKA HIGH COURTPower of tribunal – manifest injustice - "Whether the Tribunal was correct in dismissing the appeal and the miscellaneous petition filed by the Revenue against the order of the Appellate Commissioner setting aside the penalty levied on the ground that the annexures and the form filed along with the appeal memo did not disclose the correct number of the impugned order without providing the Revenue an opportunity to rectify the defect and considering the matter on merits by recording a finding on the controversy before it when a specific ground as to the challenge to the penalty order had been made in the appeal memo filed by the Revenue." - decision of the Tribunal produces "manifest injustice" to the Revenue and therefore, the question of law raised by the Revenue requires to be answered in the affirmative and against the assessee.
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