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TMI Blog2016 (2) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... y short delay and therefore, lenient view could be taken on the aspects of delay for exercising the discretion to condone the delay. 3. However, when we have heard Sri E. I. Sanmathi, the learned counsel appearing for the appellants, on the merits of the appeals, we find that the appropriate course for the appellants would be to prefer an application for rectification and the grounds as sought to be canvassed would be unavailable for the appellate jurisdiction of this court. 4. On the merits of the appeals, we may record that the Tribunal in the impugned order at paragraphs 7 and 8 has observed thus : "7. Aggrieved by the order of the Commissioner of Wealth-tax (Appeals), the Revenue has preferred the aforesaid appeals before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an assessee has power before the Assessing Officer, and has made submission, he would be precluded from raising contention that the notice under section 17 has not been served and in his submission, such aspect is not at all considered by the Tribunal, though section 42 remained on the statute book and was in operation at the relevant point of time, when the assessment proceedings were undertaking and also subsequently when the Tribunal decided the matter. 6. Section 42 of the Act reads as under : "42. Notice deemed to be valid in certain circumstances.-Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any rectification application is filed by the appellants-Revenue before the Tribunal, the rights and contentions of both the sides shall remain upon and the Tribunal shall pass the order after giving opportunity of hearing to both the sides and in accordance with law. 10. Subject to the aforesaid observations, the present appeals as well as I.As for condonation of delay are disposed of. 11. The learned counsel for the appellants states that the same subject matter is involved in W. T. A. No. 41 of 2015. 12. In our view, when the same subject matter is involved in the present appeal, same position will prevail as observed by us for the rectification of the order and for entertaining of the appeal. Hence, W. T. A. No. 41 of 2015 also shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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