2001 (3) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s learned counsel. The point canvassed by him does require consideration and, consequently, the appeal is formally admitted. The learned advocate Sri E.R. Indra Kumar, who is standing counsel on behalf of the Department appears on behalf of the respondents and has been heard. He shall instruct his office to ensure that the memo of appearance is filed within two weeks. Since we have heard learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., where there is a legal duty enjoined on a forum, that duty must be discharged and cannot be bypassed. Invariably, an issue of fact is also intertwined with a legal aspect. As far as the present case is concerned, the question as to whether the assessee was bound by the provisions, statements or not and if so, to what extent, has been the subject matter of several decisions. In this view of the m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reached on the evidence before it. The conclusions reached by the Tribunal should not be coloured by any irrelevant considerations or matters of prejudice and if there are any circumstances which require to be explained by the assessee, the assessee should be given an opportunity of doing so. On no account whatever should the Tribunal base its findings on suspicions, conjectures or surmises, nor s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsure that the authority at whichever level, which had heard the case, does its duty according to law. Though remands are contra indicated we have specifically remanded the present case to the Tribunal in view of the aforesaid well defined principles. The impugned order is accordingly set aside. The Tribunal to issue fresh notice to the parties, hear them and redecide the case according to law. ....