https://www.taxtmi.com/caselaws?id=277903 Fraud vitiates judicial proceedings, and a tribunal is not powerless to examine whether its earlier order was obtained by fraud. Where a fraud plea is supported by material, the proper course is to afford both sides a fair opportunity and decide the allegation on merits rather than reject it on the basis of finality alone. A refusal to consider the fraud claim on that footing was erroneous and showed failure to exercise jurisdiction in accordance with law. The tribunal therefore had power to entertain the recall application, and the order rejecting it was unsustainable. en-us Thu, 17 Apr 2003 00:00:00 +0530 Fri, 22 Mar 2019 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277903 Fraud vitiates judicial proceedings, and a tribunal is not powerless to examine whether its earlier order was obtained by fraud. Where a fraud plea is supported by material, the proper course is to afford both sides a fair opportunity and decide the allegation on merits rather than reject it on the basis of finality alone. A refusal to consider the fraud claim on that footing was erroneous and showed failure to exercise jurisdiction in accordance with law. The tribunal therefore had power to entertain the recall application, and the order rejecting it was unsustainable. Case-Laws Income Tax Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277903