1980 (4) TMI 102

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....P. SINGH J.--This is an application for recalling our order dated 18th October, 1979 by which we had answered the reference made at the instance of the Commissioner in favour of the Commissioner. It appears that by an oversight, the office had not shown the name of Sri S. P. Gupta as counsel for the assessee, as a result of which none appeared for the assessee, and the hearing took place ex parte.....

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....t order. Sri R. K. Gulati, appearing on behalf of the department, contended that the order cannot be recalled in this case, for the reason that it has been passed on merits, and further that the jurisdiction which this court exercises is an advisory one, and once such advice has been given on a question of law referred to it, it cannot withdraw its opinion. It was also suggested that the Tribunal ....

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.... court. The earlier order being a nullity for want of notice to the opposite party, the order of the Tribunal, if any, passed in pursuance of it would also crumble, for once the basis on which it has been passed goes it cannot continue. Mr. Gulati drew our attention to the decision. in the case of Seth Mathuradas v. CIT [1940] 8 ITR 412 (Nag), where the view had been taken that the court cannot re....