Tribunal's power to recall final orders requires reference where earlier decision did not address the issue.

An application under section 256(2) seeking a direction to the Tribunal to refer a question was allowed because the earlier decision relied on by the assessee had not examined the Tribunal's power to recall its own final order under section 254(2) or the maintainability of a reference on that issue. The Court held that the proposed question required judicial examination and directed the Tribunal to refer it.

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Issues: Whether the application seeking a direction to the Tribunal to refer the proposed question under section 256(2) of the Income-tax Act, 1961, should be allowed in relation to the Tribunal's power to recall its final order under section 254(2) of the Income-tax Act, 1961.

Analysis: The earlier decision relied upon by the assessee did not examine the Tribunal's power to recall its own final order or the maintainability of a reference on that question. The matter therefore required examination by the Court.

Conclusion: The application was allowed and the Tribunal was directed to refer the question.

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