https://www.taxtmi.com/caselaws?id=14069 The High Court held that the Tribunal erred in law by recalling its original order, which was prejudicial to the Revenue. The Court found that the Tribunal effectively reviewed its own decision, a power not conferred by the Income-tax Act. The Court emphasized that such a review is impermissible unless explicitly provided by statute. Consequently, the Court ruled in favor of the Revenue, stating that the Tribunal's action in recalling its original order was not justified. en-us Tue, 07 Aug 2001 00:00:00 +0530 Mon, 13 Jul 2009 13:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14069 The High Court held that the Tribunal erred in law by recalling its original order, which was prejudicial to the Revenue. The Court found that the Tribunal effectively reviewed its own decision, a power not conferred by the Income-tax Act. The Court emphasized that such a review is impermissible unless explicitly provided by statute. Consequently, the Court ruled in favor of the Revenue, stating that the Tribunal's action in recalling its original order was not justified. Case-Laws Income Tax Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14069