TMI Blog1977 (9) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal, while following its order for the earlier year, i.e., for the assessment year 1954-55, should not have taken the ratio in yielding of oil cake and refraction shortage conformably with its earlier order ? 2. If the answer to the above question is in the affirmative, then whether the Tribunal was right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aunds. He also computed the value of the shortage of oil at the rate of Rs. 61 per maund at Rs. 1,44,169. After taking into consideration the said shortage and the corresponding reduction of 2,361 maunds in the manufacture of oil cakes of the value of Rs. 19,331, he added Rs. 1,24,838 to the income of the assessee. In appeal, the AAC went into the comparative statements of production of past yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r under appeal. The assessee then made an application for rectification of the order of the Tribunal and contended that in the earlier year the yield was not determined at 36% but at a lower figure. The Tribunal rejected the said application for the reasons recorded in its order. Mr. Sanjay Bhattacharyya, learned advocate for the assessee, argues before us that the Tribunal, in conformity with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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