https://www.taxtmi.com/caselaws?id=9865 The High Court had jurisdiction to recall an ex parte order despite the absence of the assessee's counsel. It distinguished between substantive and procedural review, emphasizing its inherent powers to ensure justice. The court held that the Limitation Act does not apply to tax case references, allowing for the condonation of delay. Various legal precedents were examined to support the court's decision to recall the judgment and direct a re-hearing of the reference case before an appropriate Bench. en-us Fri, 13 Sep 2002 00:00:00 +0530 Thu, 02 Jul 2009 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9865 The High Court had jurisdiction to recall an ex parte order despite the absence of the assessee's counsel. It distinguished between substantive and procedural review, emphasizing its inherent powers to ensure justice. The court held that the Limitation Act does not apply to tax case references, allowing for the condonation of delay. Various legal precedents were examined to support the court's decision to recall the judgment and direct a re-hearing of the reference case before an appropriate Bench. Case-Laws Income Tax Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9865