1981 (8) TMI 121

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....Appl. Tribunal vide its order dt. 30th September, 1980. Through the Miscellaneous Application No. 95/JP/1980 the assessee has pointed out certain inaccuracies in the order of the Tribunal with the prayer that the order of the Tribunal be set aside and afresh orders be passed in accordance with the provisions of law. The assessee has moved another Miscellaneous petition on 14th August, 1981 registe....

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....made by the Valuation Officer u/s. 16A of the WT Act, it was obligatory to give an opportunity to the Valuation Officer as required u/s. 24(5) of the WT Act. To this extent we find that there is a mistake of law apparent from record. The order of the Tribunal, therefore, requires to be recalled and decided afresh after giving the Valuation Officer an opportunity as required u/s. 24(5) of the WT Ac....