1999 (11) TMI 156

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....ENTED BY : Shri P.L. Juneja, Advocate, for the Appellant. Ms. Ameeta Mishra, for the Respondents. [Order per : Phool Singh, Member (J)]. -  This M.A. running into 32 pages duly supported with affidavit of Shri P.L. Juneja, Advocate Supreme Court duly accompanied with copy of extract of different case laws has been moved by the ld. Counsel for the assessee for rectification of the ord....

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....ed but it has not been done in the impugned order of the Tribunal. The judgment of the Hon'ble Supreme Court in 68 ITR 462 was referred to in which it was laid down that Tribunal must decide 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....

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.... has wrongly noted that CIT(A) did not decide the appeal of the assessee on merit while CIT(A) categorically recorded that provisions of Section 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 app....

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....a Sahni v. I.T.O. in which MA No. 62/Del/96 was allowed on the ground that all the grounds were not effectively disposed of and order was recalled by the Tribunal. 4.  Ld. DR 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 ....