2018 (10) TMI 458

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...., Member (Judicial) Sh. R.K. Mishra, AR for the Revenue Sh. Rohit Chaudhary & Ms. Preeti Khiwani, Advocates for the Respondent - assessee ORDER Per: V. Padmanabhan: The present RoM application is filed against the Final Order No.51589 - 51590/2018 dated 24.04.2018. Through the above final order, the order passed by the lower authority was set aside and the order of the original auth....

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..... Ld. AR who appeared for the Revenue justified the impugned order. He argued that the final order has been passed after consideration of the full record of the case and it hence cannot be presumed that the letter dated 27.08.2013 has not been considered by the bench even though the same has not been discussed in the order. He further submitted that the present RoM amounts to an attempt at reviewi....

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....justice by assuring the binding nature of an order which becomes final, and the faith of the people in the judiciary." 5. Heard both sides and perused the record. 6. Ld. Advocate for the respondent has referred to the letter dated 27.08.2013 which was part of the appeal record but the same has not been discussed in the final order. The above letter is an intra-departmental communication in w....

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....ation of all arguments and material on record and produced during the course of hearing. Only the cumulative effect of such consideration will have to be mentioned in the order as per the ratio laid down in the case of CIT vs. Karam Thapar -176 ITR 535 SC. 8. In the facts and circumstances of the case, we are of the view that the RoM is nothing by an attempt that review of the final order which....