1996 (2) TMI 117

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..... t : " Whether, on the facts and in the circumstances of the case, could the Tribunal, while disposing of the rectification proceedings, take into consideration facts which it did not consider while hearing the appeal ? " The question before the Tribunal for the assessment year 1968-69 was whether the assessee concealed the value of the property. In the original order, the Tribunal stated that th .....

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..... the rectification order, dated January 22, 1974, it does not appear that the Tribunal considered at the rectification stage the facts which were not there at the stage of the appeal, and, therefore, the abovementioned question is merely academic and is answered in favour of the assessee and against the Revenue. The record of this case be sent down to the Appellate Tribunal to pass a fresh order .....

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