1985 (2) TMI 262

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..... im for reassessment under Notification No. 211/76 was rejected by the lower authorities. Aggrieved, the appellants filed Revision Application to Government of India which is the present appeal before us. 2. It may be pointed out that in their Revision Application to Government of India the appellants gave up the ground for re-assessment in terms of Notification No. 211/76 but claimed re-assessm .....

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..... claim was of the order of nearly ₹ 4 lakhs and for any lapse in properly pleading the case the appellants should not be penalised. Without expressing any opinion as to the stage at which such claims under new headings could be raised we wish to point out that the Tribunal has wide powers in allowing a party to raise a legal plea or for that matter any plea at any stage. Considering the ent .....

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