https://www.taxtmi.com/caselaws?id=276862 Mandamus cannot enforce an Appellate Tribunal direction made without jurisdiction. The Tribunal could not invoke rectification powers after limitation had expired, and its appellate power was confined to the assessment appeal before it. It could not direct relief for an earlier assessment year whose proceedings had concluded. Relief concerning that earlier year required use of the statutory reference mechanism. Consequently, no enforceable legal right supported writ relief, and the petition was not maintainable. en-us Thu, 17 Nov 1955 00:00:00 +0530 Mon, 19 Nov 2018 16:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276862 Mandamus cannot enforce an Appellate Tribunal direction made without jurisdiction. The Tribunal could not invoke rectification powers after limitation had expired, and its appellate power was confined to the assessment appeal before it. It could not direct relief for an earlier assessment year whose proceedings had concluded. Relief concerning that earlier year required use of the statutory reference mechanism. Consequently, no enforceable legal right supported writ relief, and the petition was not maintainable. Case-Laws Income Tax Thu, 17 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276862