1998 (12) TMI 73

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....1961, carrying on business as engineers and contractors. They have filed this original petition to quash exhibit P-5 order of the Income-tax Appellate Tribunal dismissing the miscellaneous petition (M. P. No. 60 (Coch) of 1998). The brief facts necessary for the disposal of the original petition are as follows : Assessment of the petitioner was made on March 26, 1991. The first appellate order ....

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....ot before them when the final hearing of the appeal took place. It is not in dispute that the petitioner has to seek leave of the Tribunal to raise an additional ground under rule 11 of the Appellate Tribunal Rules. Therefore, the petitioner should have been diligent enough in getting that application numbered and should have obtained leave before the appeal was heard in the year 1998. On the cont....

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....ot been decided by the Tribunal. When the assessee made an application, it is necessary for him to get it registered and see that the same is heard either earlier or along with the appeal. It is further seen that the assessee did not raise any such additional ground either before the Assessing Officer or before the Commissioner of Income-tax (Appeals). The Tribunal also found no reason as to why t....