1999 (11) TMI 109

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.... P.L. Juneja, Advocate Supreme Court duly accompanied with copy of extract of different case laws has been moved by the learned counsel for the assessee for rectification of the order dt.10th May, 1999, by which ITA No. 299/Del/98 was disposed of. 2. At the very beginning, learned counsel for the assessee mentioned that miscellaneous application is containing all the arguments and the same be t....

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....l must decided the appeal with due care on the basis of material facts and record. Its finding on all the contentions has been ignored. The Tribunal has not looked into the remaining evidence. The guidelines laid down by Hon'ble Supreme Court in 1992 ELT 449 were again ignored. The other plea was that orders of the authorities below were null and void but by remanding the matter back to the CIT(A)....

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....le CIT(A) categorically recorded that provisions of s. 68 of the Act had rightly been invoked by the AO and that amounts to disposal on merit. No specific findings had been recorded on the submissions of the counsel though submissions were reproduced in the order. Legal points were also reproduced but not applied nor assessee was given the benefit of those decisions. Special cost should have been ....

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....he grounds were not effectively disposed of and order was recalled by the Tribunal. 4. Learned Departmental Representative argued that order of the Tribunal is passed on appreciation of all the material facts as well as case law and requires no interference as there is no apparent mistake in the said order. 5. We have considered the rival submissions and perused the material to which our att....