1969 (10) TMI 15

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dence when the appeal was pending before it ; and the questions referred us to canvas the correctness of the action of the Appellate Tribunal. The first question referred is : " Whether, on the facts and in the circumstances of the case, the principle that subsequent events can be taken into consideration by a court in granting relief to parties is applicable in the matter of assessment of the te .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (1)(b). For this reason also the action of the Tribunal was right. The first question referred to us, therefore, is answered in the affirmative-against the department and in favour of the assessee. In view of this answer, the second question does not arise and we do not answer that question. In the circumstances, we do not pass any order regarding costs. A copy of this judgment will be sent to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X