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2009 (7) TMI 414 - ALLAHABAD HIGH COURT“Whether, Tribunal was legally correct in holding the appeal filed by th Department against the order of learned Commissioner of Wealth-tax (Appeals) passed on October 30, 1992, as infructuous without considering the merits, facts and material avail able on records, as while passing the fresh assessment order on January 30, 1992, the Assessing Officer had brought to tax further amounts of compensation, additional compensation and solatium, etc., on the basis of these received as a result of the decision dated May 31, 1986, of the Additional District Judge, which were not assessed in the original assessment order, appeal in respect of which was decided by the learned Income-tax Appellate Tribunal on January 31, 1994?” - the original assessment order dated March 30, 1988, was set aside by the first appellate authority, vide order dated July 21, 1989, which did not find favour with the Tribunal. Consequently the order dated July 21, 1989, was set aside by the Tribunal order dated January 31, 1994, and the said order dated January 31, 1994, was not further challenged and it attained finality. Thus, any proceedings in pursuance of the order dated July 21, 1989, passed by the first app authority were misconceived and could not have been given effect to. Therefore, Appeals filed before the Tribunal against the order October 30, 1992, passed by the Commissioner of Wealth-tax (Appeals) was rightly dismissed by the Tribunal as infructuous
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