https://www.taxtmi.com/caselaws?id=213770 An appellate authority cannot hear an appeal against its own earlier order unless the statute expressly permits that course, because appeal is distinct from review and self-adjudication offends natural justice. Applying the principle that no person may be a judge in his own cause, the court held that the Commissioner's participation in deciding the appeal against his prior order vitiated the appellate process. The appellate order was therefore quashed and the matter remanded for fresh decision by another competent officer. en-us Tue, 22 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213770 An appellate authority cannot hear an appeal against its own earlier order unless the statute expressly permits that course, because appeal is distinct from review and self-adjudication offends natural justice. Applying the principle that no person may be a judge in his own cause, the court held that the Commissioner's participation in deciding the appeal against his prior order vitiated the appellate process. The appellate order was therefore quashed and the matter remanded for fresh decision by another competent officer. Case-Laws Indian Laws Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213770