1996 (2) TMI 117

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....1968-69 for the opinion of this court : " Whether, on the facts and in the circumstances of the case, could the Tribunal, while disposing of the rectification proceedings, take into consideration facts which it did not consider while hearing the appeal ? " The question before the Tribunal for the assessment year 1968-69 was whether the assessee concealed the value of the property. In the ori....