TMI Blog1992 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made by the Tribunal, Jaipur Bench, Jaipur, out of the order dated 24-6-1981 in respect of the assessment years 1972-73 to 1976,-77. The following question of law has been referred: Whether, on the facts and in the circumstances of the case, the Tribunal was justified in dismissing the departmental appeal on the ground that it could not be shown on behalf of the revenue that the conso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,119 1976-77 4,54,813 The assessee claimed the aforesaid liability which was refused by the WTO on the ground that the matter has been challenged by the department before the Tribunal and the assessee has also challenged his liability in the High Court. The appeal before the AAC was allowed following the decision given by him in Surendra Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of liability of the firm on the basis of agreement entered into with the Government of Rajasthan for lifting the particular quantity of country liquor was challenged by the revenue before the Tribunal. While deciding the appeal of the revenue it was held that though the liability was a trading liability it was not in existence and the decree was given in favour of the firm by the District and Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that the department was estopped from challenging the order and more particularly when the dispute was pending in the High Court. Accordingly, the reference is answered in favour of the revenue and against the assessee and it is held that the Tribunal was not justified in dismissing the department's appeals. The Tribunal shall hear the matter afresh and shall pass the orders in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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