2004 (8) TMI 9

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..... the file of CIT(Appeals) for decision of the case before it and the departmental representative, however, did not produce the file of the CIT (Appeals) and adverse view against the appellant has been taken on the ground that the appeal was filed by a different person and signature was forged on the memo of appeal. As the file of the CIT (Appeals) was not before the Tribunal, the Tribunal had no ma .....

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..... the order of the Income-tax Appellate Tribunal, Allahabad, dated July 28, 2003, we are of the considered opinion that by the impugned order, miscarriage of justice has resulted for the following reasons: Adjournment application moved by the appellant had been rejected on the ground that there are more than one counsel. The view taken may be correct, but taking into consideration that the Tribun .....

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