2000 (8) TMI 81

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....Income-tax Act, 1961 : "(1) Whether in view of the fact that Mohd. Rashid, proprietor of Mohd. Mohammad Rashid and Co., Jabalpur, was not summoned in evidence by the Income-tax Officer, in spite of the request made by the applicant under section 131, in this behalf, there is justification in law to use the evidence recorded behind the back of the applicant without affording an opportunity to him ....

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.... . . This is not a matter in which an apparent error is involved, but is a matter more of merit and cannot be rectified within the scope of rectification . . . In the present case, therefore, whether the Tribunal should have acted upon the statement of Mohd. Rashid or it should have acted upon the subsequent affidavit filed by Mohd. Rashid in favour of the assessee is not within the zone of appare....