9911796707
TMI Blog1991 (11) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal "), was justified in recalling its order dated April 12, 1989, passed in W. T. A. No. 28/CTK of 1988 in purported exercise of its powers under section 35(1)(e) of the Wealth-tax Act, 1957 (in short, " the Act "). The background facts are that the aforesaid appeal filed by the assessee before the Tribunal was dismissed by order dated April 12, 1989. The primary challenge in the appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded to the Appellate Assistant Commissioner, the appeal has been dismissed. An affidavit was filed by learned counsel appearing for the assessee to that effect. The application was numbered as M. A. No. 7/CTK of 1989 and by order dated December 20, 1990, which is impugned in this writ application, the order was recalled. The challenge of the Department in this writ application is that the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as " correct without indicating as to of what it constituted correctness, and also how the same had relevance to the question of applicability of section 35(1)(e) of the Act. The Tribunal merely quoted the application, prayer and affidavit and abruptly came to the conclusion that it accepted the affidavit as correct. Section 35 provides for rectification of mistakes in certain cases. A mistake is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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