1986 (12) TMI 13

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.... Commissioner of Wealth-tax is seeking reference of a question of law said to arise out of the order of the Tribunal dated October 30, 1982. According to the applicant, the order dated October 30, 1982, is an order passed by the Tribunal without jurisdiction. In this view of the matter, it does not appear that these applications for reference are at all maintainable. All these applications raise a....

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....l. The original order dated November 12, 1981, was recalled and the appeal was relisted for hearing. Counsel for the assessee states that against the order of the Tribunal disposing of the appeal subsequently, a reference has already been made by the Tribunal under section 27 of the Wealth-Act and is pending in this court. By the present wealth-tax cases, the Commissioner of Wealth-tax seeks to....

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....ved with the notice of the hearing of appeal but was not present. When the assessee brought to the notice of the Tribunal that valid service had not been effected on her and the Tribunal came to realise that the appellant had not been served, it was entitled to rectify under section 35(1)(d) of the Wealth-tax Act and pass appropriate orders for amending the position. In this view of the matter, th....