2016 (2) TMI 1297

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.... S.L. Kochar & Anil Kochar, Advocates For the Respondent: Shri P. K. Chakraborty, JCIT, Sr. DR ORDER Per Mahavir Singh, JM By this miscellaneous application, the assessee has requested for recalling of Tribunal's order in ITA No. 1578/Kol/2010 dated 26.11.2010 wherein before the Bench, a specific ground no. 2 raised for jurisdiction that assessment framed u/s. 144/147 of the Act is bad....

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.... to be specified in the notice, why the assessment should not be completed to the best of his judgment." 3. Ld. Counsel for the assessee stated that during the course of appeal it has been pointed out that notice u/s. 142(1) of the Act has not at all been issued and there was no show cause notice at all, which resulted into assessment framed u/s. 144/147 of the Act bad in law. According to Ld. ....

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....has been so held by the Supreme Court in Grindlays Bank ltd. Vs. Central Government Industrial Tribunal 1980 SCC 420. Therefore, the aforesaid principle of law should have been adopted by the Tribunal. It is expected from the Tribunal to adopt a justice oriented approach and not defeat the legitimate rights on the altar of procedures and technicalities. This is particularly so when there is no spe....

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....nder section 254(2) of the Act. It cannot be dismissed at the threshold on the above ground." In view of the above, ld. Counsel for the assessee stated that the order of the Tribunal be recalled qua ground no. 2 raised by assessee and as reproduced above. 4. On the other hand, ld. Sr. DR objected for recalling of the order and vehemently opposed the petition. 5. We have heard rival submis....