1999 (2) TMI 12

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....e sought from the High Court for getting a statement of case from the Tribunal the following two questions : "(1) Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in considering the miscellaneous application of the assessee and rectifying the original order beyond the time limit prescribed under section 254(2) of the Income Tax Act, 1961? (2) Without ....

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....hould be modified in view of the ratio of the judgment of this court in the later case. That contention was accepted and the Tribunal passed an order on 27-10-1983, changing the earlier order by granting the benefit of development rebate and depreciation claimed by the assessee. The revenue, aggrieved by the said order of the Tribunal sought to have the two questions, mentioned earlier, referred ....