https://www.taxtmi.com/caselaws?id=236416 An authorised representative who filed an application in his own name after disposal of the appeal lacked independent locus to seek recall or expunction of the Tribunal's order-sheet entry. The Tribunal noted that the power of attorney ended with disposal of the appeal, no provision in the Income-tax Act permitted a professional to challenge hearing proceedings personally without the assessee's consent, and the belated objection was unsupported by any satisfactory affidavit. Applying the presumption of regularity to judicial acts under section 114(e) of the Indian Evidence Act, the Tribunal treated the application as misconceived, upheld the recorded proceedings, and imposed costs for abuse of process. en-us Tue, 18 Jun 2013 00:00:00 +0530 Mon, 26 Aug 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236416 An authorised representative who filed an application in his own name after disposal of the appeal lacked independent locus to seek recall or expunction of the Tribunal's order-sheet entry. The Tribunal noted that the power of attorney ended with disposal of the appeal, no provision in the Income-tax Act permitted a professional to challenge hearing proceedings personally without the assessee's consent, and the belated objection was unsupported by any satisfactory affidavit. Applying the presumption of regularity to judicial acts under section 114(e) of the Indian Evidence Act, the Tribunal treated the application as misconceived, upheld the recorded proceedings, and imposed costs for abuse of process. Case-Laws Income Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236416