1991 (11) TMI 31

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....his writ application is whether the Income-tax Appellate Tribunal, Cuttack Bench (in short, " the Tribunal "), was justified in recalling its order dated April 12, 1989, passed in W. T. A. No. 28/CTK of 1988 in purported exercise of its powers under section 35(1)(e) of the Wealth-tax Act, 1957 (in short, " the Act "). The background facts are that the aforesaid appeal filed by the assessee befo....

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....ication by the Bench hearing the appeal that the order shall be set aside and the matter shall be remanded to the Appellate Assistant Commissioner, the appeal has been dismissed. An affidavit was filed by learned counsel appearing for the assessee to that effect. The application was numbered as M. A. No. 7/CTK of 1989 and by order dated December 20, 1990, which is impugned in this writ application....

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....d, by an unreasoned order, has disposed of the matter The affidavit filed by the assessee was termed as " correct without indicating as to of what it constituted correctness, and also how the same had relevance to the question of applicability of section 35(1)(e) of the Act. The Tribunal merely quoted the application, prayer and affidavit and abruptly came to the conclusion that it accepted the af....