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    <description>The Tribunal dismissed the appeal as not maintainable since the same officer cannot sit in review against his own order. The Misc. application for restoration of the appeal was dismissed due to lack of merit and the Tribunal&#039;s lack of power to review its own decision. The judgment emphasizes the importance of avoiding conflicts of interest, fair procedures, and the independence of minds in legal proceedings, clarifying limitations on the Tribunal&#039;s power to review its decisions and upholding the integrity of the legal system.</description>
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      <link>https://www.taxtmi.com/caselaws?id=210414</link>
      <description>The Tribunal dismissed the appeal as not maintainable since the same officer cannot sit in review against his own order. The Misc. application for restoration of the appeal was dismissed due to lack of merit and the Tribunal&#039;s lack of power to review its own decision. The judgment emphasizes the importance of avoiding conflicts of interest, fair procedures, and the independence of minds in legal proceedings, clarifying limitations on the Tribunal&#039;s power to review its decisions and upholding the integrity of the legal system.</description>
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