https://www.taxtmi.com/caselaws?id=205725 The High Court dismissed the petition challenging an assessment order under the Income-tax Act. The Court held that the Tribunal correctly rejected the petitioner's miscellaneous application seeking to introduce additional evidence post-appeal disposal, as Tribunals lack the power to review orders once disposed of on merits. The Court emphasized that Tribunals do not have the same review powers as Civil Courts under the CPC. The petitioner's reliance on Civil Court decisions was deemed irrelevant. The petition was dismissed without costs. en-us Tue, 01 Feb 2011 00:00:00 +0530 Sat, 03 Sep 2011 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205725 The High Court dismissed the petition challenging an assessment order under the Income-tax Act. The Court held that the Tribunal correctly rejected the petitioner's miscellaneous application seeking to introduce additional evidence post-appeal disposal, as Tribunals lack the power to review orders once disposed of on merits. The Court emphasized that Tribunals do not have the same review powers as Civil Courts under the CPC. The petitioner's reliance on Civil Court decisions was deemed irrelevant. The petition was dismissed without costs. Case-Laws Income Tax Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205725