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TMI Blog2007 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... is called - W.T.C. No. 97 of 1986 - - - Dated:- 16-5-2007 - MADAN B. LOKUR and V.B. GUPTA JJ. JUDGMENT The judgment of the court was delivered by MADAN B. LOKUR, J.- It is rather unfortunate that this petition has remained pending admission for the last more than 20 years. Fortunately, however, the Registry of this Court has woken up and is now in the process of taking stock of the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier orders passed by him, held that M/s Kalinga Foundation Trust is not a benami concern of the assessee and by an order dated 15 th January, 1986, therefore, the addition made was deleted. 5. Feeling aggrieved, the Revenue preferred an appeal before the Income Tax Appellate Tribunal (the Tribunal) which relied upon orders passed by it in respect of earlier orders pertaining to the same asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessee informs us that as far as he is aware, there is no reference pending in respect of the issue sought to be raised by the Revenue. He says that there may be some income tax cases pending but as far as he is aware, no case under the Wealth Tax Act is pending in respect of this assessee in this Court. Learned counsel for the Revenue is unable to controvert this. 9. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason for this is that out of 14 witnesses 12 of them have since died. As regards the 13 th witness, his whereabouts are not known. In so far as 14 th witness is concerned, he is about 88 years of age, physically indisposed and hard of hearing and as such his cross-examination is not possible. This is so recorded in the decision in the Orissa High Court. 10. It appears to us, therefore, that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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