https://www.taxtmi.com/caselaws?id=7648 Section 35 of the Indian Income-tax Act, 1922 did not extend to review proceedings before the Appellate Tribunal under the Excess Profits Tax Act because Section 21 incorporated only specified provisions and excluded that remedy. Although statutory review was unavailable, the Tribunal could exercise inherent jurisdiction to correct its own omission where it had failed to decide a material ground of appeal and that error had prejudiced a party. The order holding that the Tribunal could reopen the matter to prevent injustice was therefore upheld, and the challenge failed. en-us Tue, 05 Aug 1969 00:00:00 +0530 Tue, 17 Mar 2009 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7648 Section 35 of the Indian Income-tax Act, 1922 did not extend to review proceedings before the Appellate Tribunal under the Excess Profits Tax Act because Section 21 incorporated only specified provisions and excluded that remedy. Although statutory review was unavailable, the Tribunal could exercise inherent jurisdiction to correct its own omission where it had failed to decide a material ground of appeal and that error had prejudiced a party. The order holding that the Tribunal could reopen the matter to prevent injustice was therefore upheld, and the challenge failed. Case-Laws Income Tax Tue, 05 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7648