TMI Blog2016 (2) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... ever of the Tribunal in the impugned order for consideration of section 42 of the Act, its applicability or the effect. If the appellants were to contend and press in service section 42, prevailing at the relevant point of time, it would be for the appellants to move an appropriate application for rectification of the order and it is only after the Tribunal considers the matter and the reasons are recorded, a ground may be available before this court in the appellate jurisdiction. We are not inclined to entertain the appeals, with the observation that in event, if any rectification application is filed by the appellants-Revenue before the Tribunal, the rights and contentions of both the sides shall remain upon and the Tribunal shall p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner of Wealth-tax (Appeals) erred in law in holding that in the absence of proof of issuance of notice under section 17 of the Wealth-tax Act, the assessment proceedings completed by the AU under section 16(3) are bad in law without appreciating the fact that in the assessment order, the Assessing Officer has specifically mentioned issuance of notice under section 17 on March 27, 2012 and the authorised representative of the assessee has attended the assessment proceedings.' 8. The learned Departmental representative reiterated the stand of the Revenue as reflected in the grounds of appeal of the Revenue. He could not however show as to how the remand report of the Wealth- tax Officer before the Commissioner of Wealth- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from taking any objection in any proceeding or inquiry under this Act that the notice was- (a) not served upon him ; or (b) not served upon him in time ; or (c) served upon him in an improper manner : Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment. 7. There may be a case to be considered under section 42 of the Act, but if we further consider the above referred reasons recorded by the Tribunal, it appears that the attention of the Tribunal has not been brought pertaining to section 42 of the Act, at the time when the matter was heard before the Tribunal. Resultantly, we do not have any discussion whats ..... X X X X Extracts X X X X X X X X Extracts X X X X
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