2010 (8) TMI 884

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....he respondents JUDGMENT Heard learned counsel for the applicant and the learned counsel appearing for the Revenue. Perused appeal. The Tribunal has referred the following substantial question of law for the opinion of this court. "Whether, on facts and circumstances of the case, the Tribunal was justified in upholding forfeiture?" The Tribunal has also forwarded the statement of fac....

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....of tax, which was collected under mistake of law. As such it could not have been forfeited by the assessing officer and that the forfeiture could not have been confirmed by the Tribunal. On being asked, Mr. Sonpal tried to justify the order of forfeiture. He could not take his submission to the logical end. Having heard rival contentions, needless to mention that tax was recovered by the ass....