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of <h1>Appeal Dismissed Against Tribunal's Order for 1984-85 Assessment Year</h1> The High Court of Punjab and Haryana dismissed the appeal against the Income-tax Appellate Tribunal's order for the assessment year 1984-85. The ... Revenue contend that Tribunal had no jurisdiction to review its earlier order passed on the merits. - Setting aside an ex parte order on the ground that the assessee for valid reasons could not attend the hearing of the case would not amount to review at all - In so far as the order on the merits is concerned, it appears that the matter has been decided on the basis of the judgment passed by the learned Tribunal - No merits in this revenue’s appeal so it is dismissed. The High Court of Punjab and Haryana dismissed the appeal against the Income-tax Appellate Tribunal's order for the assessment year 1984-85. The Tribunal's decision was not a review but based on a previous judgment. The appeal was dismissed.
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