1978 (6) TMI 52

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..... llows : " Whether the notice of hearing of the appeal before the Tribunal was legally and validly served on the assessee ? " The assessee before us had filed an appeal to the Tribunal from the order of the Appellate Assistant Commissioner objecting to the addition of Rs. 2,000 in his total income as income from undisclosed sources. A certain address had been given in the memo of appeal before .....

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..... the grounds urged by the assessee in support of the application. Thereafter, at the instance of the assessee the reference has been made to the High Court. To-day on behalf of the Commissioner, Mr. Joshi has pointed out that it is unnecessary to go into the question whether the notice of the hearing of the appeal before the Tribunal had been legally and validly served on the assessee since it h .....

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..... ement of the Supreme Court, the original order passed on October 30, 1967, cannot be sustained and the Tribunal was required and would be required to dispose of the assessee's appeal on merits. This is the obvious position and since the assessee's appeal would be required to be disposed of by the Tribunal on merits we will not go into and answer the question referred to us. In view of the positi .....

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