2000 (12) TMI 29

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....HA BABU J.--All that Tribunal has done is to provide relief which was consequential and flowed from its own finding in the appeal. The fact that such relief was provided does not in any way make that order of the Tribunal defective. The Supreme Court in the case of National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 has held that it is open to the Tribunal to allow a new ground to be raise....

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....committed by it and further that the Tribunal is duty bound to grant relief to which the assessee is entitled even though there was no plea in that regard. The Tribunal has also rightly pointed out that while the Revenue can resort to section 147 read with section 153(3) to review the assessment and assess the escaped income, there is no corresponding provision requiring the Revenue to amend the a....