[1] In this application for judicial review in respect of assessments made under the Income Tax Act for the 1994, 1995, and 1996 taxation years it is apparent that the learned Tax Court judge refused to consider exhibit A-6, an affidavit that had been properly entered into the record before him in an earlier phase of the trial ten months before its conclusion on March 14 and 15, 2002.

[2] The Tax Court Judge and all counsel and parties appear to have forgotten that exhibit

A-6, an affidavit by a Mr. Sehmi outlining the amount of annual rent that he had paid in those years for the taxi licence to the Applicant.

[3] We are all satisfied that this constituted an error resulting in procedural unfairness amounting to a denial of natural justice.

[4] This application for judicial review will be allowed and the matter remitted to the Tax Court Judge for redetermination, taking into account exhibit A-6, which was ignored even though it had been properly introduced.

[5] Costs to the Applicant of $7,000 inclusive of disbursements and G.S.T. for both this case and case A-213-02.

"A. M. Linden"

J.A.

FEDERAL COURT OF APPEAL

Names of Counsel and Solicitors of Record

DOCKET: A-212-02

STYLE OF CAUSE: SATYA PAL

Applicant

- and -

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING: TORONTO, ONTARIO

DATE OF HEARING: MONDAY, MAY 5^th, 2003

REASONS FOR JUDGMENT

OF THE COURT BY: LINDEN J.A

DATED: TUESDAY MAY 6^TH, 2003

DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MAY 5, 2003.

APPEARANCES BY: James McReynolds

For the Applicant

Elizabeth Chasson

Brent Cuddy

For the Respondent

SOLICITORS OF RECORD: Solmon Rothbart Goodman LLP

Barristers and Solicitors

Toronto, Ontario

For the Applicant

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent

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