TMI Blog2016 (2) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the Tribunal itself. The pleadings in the appeal extracted above are delightfully vague and cannot be construed as non-consideration of the argument of the departmental representative. Recitals in the order sheet are sacrosanct so far as the superior Court is concerned with regard to what may or may not have transpired before the Tribunal. If the Appellant is of the opinion that its arguments and contentions have not been considered, the proper remedy for the Appellant is to first move before the Tribunal itself inviting its attention to the same. - Appeal dismissed - Decided against the revenue. - Tax Case No. 31 of 2015 - - - Dated:- 28-8-2015 - SHRI NAVIN SINHA, CJ AND SHRI P. SAM KOSHY, J. For the petitioner : Shri Manee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the Commissioner and precedents of the Tribunal itself. The departmental representative simply supported the impugned order of the Commissioner. 7. In our opinion, the departmental representative was required to meet the submissions on behalf of the Respondent with regard to the earlier orders of the Commissioner sought to be relied upon and the precedents referred to by the Respondent. The departmental representative was answerable and accountable in discharge of his duties to protect the interest of the department and the revenue which apparently, from the order sheet of the Tribunal, he failed to do. 8. Learned Counsel for the Appellant sought to persuade us from paragraph (ix) that the arguments of the departmental represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir judgment, as to what transpired in the court. We cannot allow the statement of the Judges to be contradicted by statements at the Bar or by affidavit and other evidence. If the Judges say in their judgment that something was done, said or admitted before them, that has to be the last word on the subject. The principle is well-settled that statement of fact as to what transpired at the hearing, recorded in the judgment of the court, are conclusive of the facts so stated and no one can contradict such statements by affidavit or other evidence. If a party thinks that the happenings in the court have been wrongly recorded in a judgment, it is incumbent upon the party, while the matter is still fresh in the minds of the Judges, to call the at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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