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    <title>2002 (1) TMI 18 - DELHI High Court</title>
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    <description>The Tribunal&#039;s action of recalling its order was found to be without jurisdiction as it cannot indirectly achieve what it cannot do directly. The review of its own order is forbidden, and the Tribunal&#039;s attempt to recall the order under section 254(2) was beyond its jurisdiction. The impugned order of the Tribunal recalling its order was set aside, and a writ of certiorari was issued. An application for reference to the court under section 256(1) of the Act was noted to be pending before the Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=12415</link>
      <description>The Tribunal&#039;s action of recalling its order was found to be without jurisdiction as it cannot indirectly achieve what it cannot do directly. The review of its own order is forbidden, and the Tribunal&#039;s attempt to recall the order under section 254(2) was beyond its jurisdiction. The impugned order of the Tribunal recalling its order was set aside, and a writ of certiorari was issued. An application for reference to the court under section 256(1) of the Act was noted to be pending before the Tribunal.</description>
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