https://www.taxtmi.com/caselaws?id=8147 An appellate tribunal's jurisdiction includes implied authority to pass consequential orders and, where the foundation for such an order disappears, to vacate it and rehear the appeal. Here, the earlier assessment appeal order was only consequential and depended on the assessee's successful challenge to the refusal under section 27. Once that foundation could not stand, the consequential order could not survive. The Tribunal was therefore justified in recalling its earlier order and deciding the assessment appeal afresh, so that its appellate power remained effective and the appeal was not rendered nugatory. en-us Thu, 19 Nov 1970 00:00:00 +0530 Tue, 31 Mar 2009 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8147 An appellate tribunal's jurisdiction includes implied authority to pass consequential orders and, where the foundation for such an order disappears, to vacate it and rehear the appeal. Here, the earlier assessment appeal order was only consequential and depended on the assessee's successful challenge to the refusal under section 27. Once that foundation could not stand, the consequential order could not survive. The Tribunal was therefore justified in recalling its earlier order and deciding the assessment appeal afresh, so that its appellate power remained effective and the appeal was not rendered nugatory. Case-Laws Income Tax Thu, 19 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8147