2014 (1) TMI 750

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rein, being C.O. No. 76 to 86/Hyd/1012, for the assessment year 2007-08, on the ground that certain mistakes apparent from record have crept into the same. 2. Reiterating the averments made in the present application, the learned Authorised Representative for the assessees, submitted that there was no clear cut pronouncement on the applicability of the decision of the Allahabad High Court in the case of Smt.Sanjitha Begum and the facts laid down in this judgment are similar to those mentioned in our case. It is the contention of the learned counsel for the assessee, that the Tribunal being a judicial authority has to express its finding about the applicability of the cited judgment to the case on hand. It is also submitted that facts of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e merely criticizing and disputing the findings of the Tribunal in relation to the nature of land. The grievance of the assessees in the present applications is also on account of non-mentioning of certain citations relied upon and also certain contentions advanced by the learned Authorised Representative for the assessees before the Tribunal. A careful reading of the order of the Tribunal, clearly reveals that all the contentions of the parties before it have been duly considered and findings have been given based on the material apparent from record. We do not find any material omission or mistake on the part of the Tribunal in recording the contentions of learned Authorised Representative for the assessees before it. It is neither expect....