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2016 (6) TMI 601 - HC - Income TaxUnaccounted investment in purchase of lands - Rectification of mistake - application for rectification contending that the question of grant of cross-examination of Indravadan Prajapati would arise only in relation to the lands bearing block no. 445 and would not govern the other purchase of lands by the assessee - whetehr Tribunal erred in remanding the assessment on all counts ? - Held that:- We agree with the submission of Shri Vora for the assessee that in the original judgment, the Tribunal had referred to the contention of the assessee of being denied opportunity to cross-examine the witness. Under the circumstances, the issue pertaining to assessee's appeal, that is, addition is concerned, the land bearing block no.445 should have been restored to the file of the Assessing Officer. But without any discussion, the Tribunal also remanded the issue arising in the Revenue's appeal which is completely unrelated to the question of grant of cross-examination of the witness. In that view of the matter, the assessee was justified in seeking rectification at the hands of the Tribunal since there was a clear error apparent on record. The Tribunal was thus justified in recalling the order in so far as it disposed of Revenue's appeal also. However, having done that, the Tribunal ought to have put the Revenue to notice, heard both the sides on merits and thereafter proceeded to pass the order as found appropriate in law. The Tribunal in one go recalled its earlier order and dismissed Revenue's appeal. We are not sure whether the Revenue had even an opportunity to make submissions on such revived appeal. In the result, in so far as the impugned order of the Tribunal dismissing the Revenue's appeal is concerned, the same is set aside. The order recalling the Tribunal's first order in connection with Revenue's appeal is sustained. Revenue's appeal is revived, restored to file and placed before the Tribunal for fresh disposal in accordance with law after hearing both the sides
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