1975 (10) TMI 5

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..... nd in the circumstances of the case, the Tribunal was right in holding that in the appeals preferred by the assessee against the fresh assessments made according to the directions of the Appellate Assistant Commissioner, the assessee could be allowed to raise a new ground which had not been raised in the appeals filed against the original assessments which had been set aside by the Appellate Assis .....

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..... essments because the assessee did not make any such claim before the Income-tax Officer. Before the Appellate Assistant Commissioner reliance was placed by the assessee on the decision of the Supreme Court in the case of Commissioner of Income-tax v. Maheshwari Devi Jute Mills Ltd. reported in [1965] 57 ITR 36 (SC) in support of the above claim. It was contended by the department that the assess .....

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..... Assistant Commissioner should not have followed the said decision of the Supreme Court. The Tribunal has, however, rejected these contentions and has dismissed these appeals. Mr. Ajit Sen Gupta, the learned counsel for the revenue, has repeated the above contentions before us, but we are not impressed by them. The fresh assessment orders have wiped away the previous assessment orders. The tax h .....

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