TMI Blog1988 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... n the memorandum. The case for hearing of the miscellaneous petition was fixed for several times. In the absence of the assessee, the hearing was adjourned from time to time. When the case is fixed for last time, a written submission has been received dt. 30th May, 1988 stating tha the assessee being a poor widow had no finance to engage representative and for travelling from Tezpur to Gauhati. A written submission is filed accordingly in which amongst other things, the points raised in the miscellaneous petition are reiterated. 2. We have heard the learned Departmental Representative and we have gone through the written submission of the assessee for our consideration. It is seen that the appeal by the assessee was filed on 5th April, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the same. For this proposition, we may refer to the decisions as reported in CIT vs. Turner Morrison Co. Ltd. (1978) 114 ITR 505 (Cal), Joint Family of Udayan Chinubhai, etc. vs. CIT (1967) 63 ITR 416 (SC) Indo-Burma Petroleum Co. Ltd. vs. CIT (1980) 124 ITR 719 (Cal). In view of the background of the case narrated above, we are of the opinion that it cannot be said that the Tribunal in disposing the appeal by the assessee have not considered the point regarding inclusion of certain properties in the wealth of assessee, etc. Thus, having regard to the circumstances of the case, this aspect of the miscellaneous petition is rejected. 5. There is another aspect of the matter which requires to be taken into account i.e., ground No.3 rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he camping Bench. But the case was released by the Camping Bench for re-hearing on reasons recorded by it, to the effect that the gift involved did not relate to the other consideration,. But the Bench has given a note while releasing the appeal for re-fixation that this issue was neither raised by the Revenue nor by the assessee's learned counsel at the time of the original hearing. In such a situation, the Tribunal do not have jurisdiction to deal with the point which has not been raised either by the appellant-assessee or by the respondent-Revenue as the Tribunal his jurisdiction only to deal with any aspect of the subject-matter and to adjudicate 'thereon'. Any way, as mentioned above, it is to be seen whether the assessee can be preven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AAC should have given opportunity under s. 23(3A) to the Valuation Officer against whose valuation the assessee has raised, amongst other things, a point for agitation before the AAC. It was held in the above case that there cannot be estoppel against a statute. If we take this ratio of the decision enunciated by the Hon'ble Supreme Court into consideration, then we should come only to one conclusion that the assessee in the present case can agitate the point of law though he had earlier waived or not pressed. 7. In the circumstances of the case and in the context of the ground taken before the Tribunal, we are of the opinion that ground No. 3 raised by the assessee in the appeal before the Tribunal still remained to be disposed of, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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