2009 (10) TMI 606

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..... nal to the A.O. only for the purpose of de novo consideration in so far as calculations are concerned and therefore, A.O. had rightly restricted himself in terms of the order of remand to only calculations which the Tribunal has accepted - Considering the contentions raised by the appellants as mentioned above, the points raised by them ought to have been decided and considered - Appeals disposed .....

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..... ectification. That application has been rejected on the ground that the arguments advanced have been considered. Hence, the present appeal. 3. We have perused the grounds of appeal raised in the appeal memo as also the written submissions filed by the appellants and the order passed in the rectification application. 4. It is no doubt true that on behalf of the respondents, the learned .....

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..... ned above, the points raised by them ought to have been decided and considered. 6. We are clearly of the opinion that the impugned order passed in appeal is liable to be set aside and matter restored to the file of the Tribunal. The Tribunal after hearing the appellant to pass fresh order according to law. Appeals disposed of accordingly. 7. We make it clear that the Appellate Tribunal .....

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