1997 (11) TMI 67

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....te Tribunal, Delhi Bench "A", has referred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in recalling its order dated January 4, 1978, in ITA No. 618 (Delhi) of 1976-77 and in restoring the appeal to its file for fresh disposal ?" We have heard Sri R. K. Agarwal, lear....

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....per book." Subsequently, it transpired that the application under section 154 of the Act that was moved by the assessee was rejected and the assumption on which the Tribunal decided ground No. 5 that relief had already been allowed to the assessee through an order under section 154 was incorrect. On an application moved by the assessee, the Tribunal recalled its order dated January 4, 1978, to th....