2004 (8) TMI 59

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.... law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as an Act), for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in recalling a part of its order dated December 1, 1981, confirming the penalty under section 271(1)(c) of the Income-tax Act, 1961?" The present reference r....

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....t in the memorandum of appeal have not been adjudicated upon by the Tribunal. We are in respectful agreement with the decision of the court in the case of CIT v. Keshav Fruit Mart [1993] 199 ITR 771 (All) which held that (headnote): "Omission to consider a ground raised in the memorandum of appeal before the Income-tax Appellate Tribunal is a mistake apparent from the record and the Tribunal wo....