https://www.taxtmi.com/caselaws?id=3380 The High Court ruled in favor of the Revenue, emphasizing that the Tribunal's power is limited to rectification based on the statute and does not extend to reviewing its decisions. The Court highlighted that while the Tribunal can recall an ex parte order upon showing sufficient cause, it cannot review its decision without statutory authorization. The judgment emphasized the distinction between rectifying mistakes and reviewing decisions, asserting that the Tribunal's authority is restricted to rectification and not review as explicitly provided by law. en-us Wed, 13 Apr 2005 00:00:00 +0530 Tue, 29 Jul 2008 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3380 The High Court ruled in favor of the Revenue, emphasizing that the Tribunal's power is limited to rectification based on the statute and does not extend to reviewing its decisions. The Court highlighted that while the Tribunal can recall an ex parte order upon showing sufficient cause, it cannot review its decision without statutory authorization. The judgment emphasized the distinction between rectifying mistakes and reviewing decisions, asserting that the Tribunal's authority is restricted to rectification and not review as explicitly provided by law. Case-Laws Income Tax Wed, 13 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3380