1984 (2) TMI 184

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.... 2. The Tribunal after hearing the parties field satisfied that a dispute over certain principles of law is involved in the matter and so it proceeded to state the case. Accordingly, a draft statement of the case was prepared and drawn up on 22nd Dec., 1983 and the matter was ordered to be put up on 13th Jan., 1984 for finalisation of the draft. A perusal of the order sheet goes to show that on that date Shri S. G. Saxena appeared for the Department but none was present for the assessee. The Tribunal passed the order for finalising the draft statement. However, it transpires that later on the same date appearance was put in by the ld. counsel for the assessee and on the same day the matter was ordered to be refined on 21st Jan., 1984. on th....

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.... the decision of the Gujarat High Court in CWT vs. Sayaji Mills Ltd. (1971) 82 ITR 663 (Guj). 5. The ld. Departmental Representative has, on the other hand, strongly contended that since the draft statement has been ordered to be finalised by the Tribunal it has expressed its final opinion that a referable question of law does arise out of the order of the Tribunal dt. 29th Jan., 1982 and that for this reason it is not open to the Tribunal to reconsider the matter. It was also submitted that the question supported by the Department is a question of law and that it should, therefore, be referred to the Hon'ble Court for its opinion. 6. We have considered the rival contentions and facts on record. As has already been pointed out above, ....