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Issues Involved: The judgment deals with a Misc. Application filed by the assessee against the order of the Tribunal dated 28-09-2012 for the block period 01-04-1990 to 07-01-2000. The issues raised include the Tribunal considering technical issues as substantial legal issues, failure to verify the satisfaction note, consideration of inadmissible evidence, not taking note of judicial pronouncements cited, and not considering certain grounds with respect to merits.
Ground No.1 to 8 - Technical vs. Legal Issue: The assessee contended that Ground No.1 to 8 of the appeal were considered by the Tribunal as technical issues when they were substantial legal issues. This discrepancy was highlighted by the applicant. Verification of Satisfaction Note: It was argued that the Tribunal decided the issue without verifying the satisfaction note, which is a crucial aspect in such cases involving jurisdiction. Consideration of Evidence and Judicial Pronouncements: The Tribunal was criticized for considering inadmissible evidence and not taking note of the judicial pronouncements cited by the assessee, which could have influenced the decision. Non-Consideration of Grounds 9 and 10: The Tribunal was faulted for not considering grounds No.9 and 10 of the appeal with respect to merits, indicating a failure to address all relevant aspects of the case. Recall of Tribunal Order: The Tribunal acknowledged the mistake in its order and decided to recall it for fresh consideration due to the failure to address certain factual and legal issues discussed in the written submissions that were not argued before the bench during the hearing. Conclusion: The Misc. Application filed by the assessee was allowed, and the Tribunal recalled its order dated 28-09-2012 for the limited issue of jurisdiction of the Assessing Officer u/s 158BD of the Act. The decision was made to rectify the mistake and ensure a more comprehensive consideration of the case.
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